People v. Estate of Field

This is an appeal by the People from the judgment of the county court of Cook county in an inheritance tax proceeding in the estate of Marshall Field. The county court held that $1,000,000 paid to his widow, Delia S. Field, according to the provisions of an ante-nuptial contract was not subject to an inheritance tax, and that amount was deducted from the value of the estate before fixing the inheritance tax.

Marshall Field and Delia S. Catón were married September 5, 1905. Prior to their marriag'e, and in contemplation thereof, they entered into an ante-nuptial contract, by which it was…