In Re Estate of Barker

This case has been transferred here from the supreme court under Supreme Court Rule 365. (Ill. Rev. Stat. 1973, ch. 110A, par. 365). The Attorney General attempted to consolidate this appeal with an appeal taken by a taxpayer from a Third District decision of In re Estate of Voss, 5 Ill.App.3d 320, 282 N.E.2d 178. The issue in both cases dealt with the propriety of the circuit court’s ruling assessing the date-of-death value of United States Treasury bonds for Illinois inheritance tax purposes. The circuit court of McLean County found that the “clear market value” of the United States…