In re Estate of York

PRESIDING JUSTICE JONES

delivered the opinion of the court:

Anna Neal, a life estate beneficiary of income from a trust created by the last will of Hazel York, appeals an order of the circuit court that directed the payment of inheritance tax assessed against the lifetime interest bequeathed to her from the income paid under that bequest. Under the terms of the will, upon the death of Anna Neal, the corpus of the testamentary trust was to be distributed to certain designated charitable institutions. In its order assessing the inheritance tax and directing its payment, the circuit court found a…