Estate of Merrifield v. People
Illinois Supreme Court
Appeal from the County Court of LaSalle county; the Hon. M. O. SouThwortpi, Judge, presiding. Leonard B. Merrifield, a resident of the city of Ottawa, LaSalle county, Illinois, departed this life intestate on April 15, 1903, leaving him surviving Mary C. Merrifield, his widow, and Louis W. Merrifield and Lilla M. Wood, his children and sole heirs-at-law. At the time of his death he was about sixty-five years of age.
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Appeal from the County Court of LaSalle county; the Hon. M. O. SouThwortpi, Judge, presiding. Leonard B. Merrifield, a resident of the city of Ottawa, LaSalle county, Illinois, departed this life intestate on April 15, 1903, leaving him surviving Mary C. Merrifield, his widow, and Louis W. Merrifield and Lilla M. Wood, his children and sole heirs-at-law. At the time of his death he was about sixty-five years of age. He had up to a few months prior to his death been actively engaged in business and had accumulated a fortune. For a period of from eight to ten years prior to his death he had…
1Opinion of the CourtJustice Hand
It is provided by section 1 of the Inheritance Tax act, (Hurd’s Stat. 1903, chap. 120, par. 366,) that all property, real, personal and mixed, or any interest therein or income therefrom, which shall be transferred by “deed, grant, sale or gift, made in contemplation of the death of the grantor or bargainor, or intended to take effect in possession or enjoyment after” the death of the grantor or bargainor, shall be subject to a tax, etc. In construing this act in Kochersperger v. Drake, 167 Ill. 122, it was held the inheritance tax was not the imposition of a burden upon the property itself,…
2Cases cited1 opinion
- Kochersperger v. DrakeIllinois Supreme Court · 1897
3Cited by12 opinions
- State v. PabstWisconsin Supreme Court · 1909
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- National Safe Deposit Co. v. SteadIllinois Supreme Court · 1911
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- People v. DanksIllinois Supreme Court · 1919
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