Board of Regents of the University of Wisconsin v. State

This is an appeal from the county court of Cook County, which affirmed an assessment of inheritance taxes made by the county judge of said county upon the passing by will' of the residue of the estate of one Kemper K. Knapp, deceased, who died testate, a resident of Cook County, on February 23, 1944. The executors of the will filed an inheritance tax return on February 17, 1945, to which return was appended a written protest to the assessment of any tax which might be levied in respect to the passing of the residue of said decedent’s estate. The residue amounted to $2,471,758.49, and was, by…