Allyn v. People

Appellee, the estate of Nelle M. Allyn (estate), sought a reassessment of the Illinois inheritance tax and additional tax pursuant to sections 8 and 30c of the Illinois Inheritance and Transfer Taxes Law (the Act) (Ill. Rev. Stat. 1981, ch. 120, pars. 382, 403c). The estate sought a refund of $72,552.66. Appellant, the State of Illinois, moved to dismiss the petition on the grounds that it was fijed more than five years after the tax had been paid and that the petition was barred by section 30b of the Act. (Ill. Rev. Stat. 1981, ch. 120, par. 403b.) The circuit court denied the State’s…