National Bank of the Republic of Chicago v. Commissioner

(after stating the facts as above).

The sole question presented is whether under the circumstances stated, decedent’s real estate in Illinois was rightly included in his gross estate. The determination of this question involves an interpretation of section 302 (a) of the Revenue Act of 1924, c. 234, 43 Stat. 253 (26 USCA § 1094 note),1 and chapter 3, §§ 99,108 of Smith-Hurd Rev. St. Ill. 1931, chapter 3, pars. 99 and 108, of Cahill’s Illinois Revised Statutes (1931).2

The conditions expressed in clause (a), supra, are to the effect that the taxable estate must be (1) an interest of the decedent…