The People v. Graw

The circuit court of Kankakee county dismissed a complaint filed by the Attorney General for the collection of inheritance taxes assessed in the estate of Tillie Spies, deceased. He has appealed.

Decedent died testate July 20, 1930. At the time of her death she owned a lot in the city of Kankakee on which there were three dwellings and a garage. It was encumbered by a trust deed given to secure an indebtedness of $3000 then held by Louise Foerster. Decedent’s husband, William P. Spies, qualified as executor. The will devised him a life estate in the property, with remainder to decedent’s…