In Re Estate of Curtis

By this appeal, Edwin V. Hale, Florence Hale Curtis, and The Northern Trust Company, as trustees under the last will and testament of John Guernsey Curtis, Sr., deceased, seek to review an order of the county court of Lake County reassessing the Illinois inheritance tax payable by reason of said decedent’s death. Since the matter relates to revenue, the jurisdiction of this court has been properly invoked. People v. Schallerer, 12 Ill. 2d 240.

At the time of his death on September 18, 1956, John Guernsey Curtis, Sr., left a last will and testament under which assets valued in excess of…