Ullmann v. People

This is an appeal by Elizabeth Ullmann, widow and devisee of Frederic Ullmann, deceased, from a judgment of the county court of Cook county fixing the inheritance tax on the transfer of property to her under the last will and testament of her husband.

Frederic Ullmann died testate on March 29, 19-11. By his will he devised all his property to his widow, Elizabeth Ullmann, and named her as executrix of said will. The property which passed under the will was appraised at $n6,534.73. Deducting the exemption allowed by statute of $20,000, left the taxable cash value of the property received by…