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Legal Opinion

The People v. Upson

Illinois Supreme Court

Decided February 21, 1930No. 18099. Reversed and remandedPublishedCited by 16 opinions

1Opinion of the Court

This is an appeal from an order of the county court of Fulton county assessing an inheritance tax of $1267.20 against appellant, George Lyle Upson, under the last will and testament of Lucy M. Wright, deceased.

The testatrix died at Table Grove, in Fulton county, on January 22, 1917. Her last will and testament was admitted to probate and an executrix was appointed. The testatrix left surviving her as her only heirs-at-law, Albert Upson, a brother, and three sisters, Martha L. Taylor, Hannah T. Wright and Sarah M. Hummel. Gabrelia Hughes and Sarah Barnhart were foster-children of the testatrix…

2Cases cited9 opinions

  1. People v. PasfieldIllinois Supreme Court · 1918
  2. Connell v. CrosbyIllinois Supreme Court · 1904
  3. Miller v. AndersonIllinois Supreme Court · 1915
  4. People v. Union Trust Co.Illinois Supreme Court · 1912
  5. Wright v. UpsonIllinois Supreme Court · 1922

4 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Estate of Betts v. JohnsonAppellate Court of Illinois · 1954
  2. Estate of Reid v. CommissionerUnited States Tax Court · 1988
  3. Crane v. MannCourt of Appeals of Texas · 1942
  4. In Re Jahn's EstateSouth Dakota Supreme Court · 1937
  5. Monroe v. First Trust BankAppellate Court of Illinois · 1982

11 more not listed; retrieve them via the Exa API.

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