State v. Estate of Baldwin

(concurring) : — I concur in the result reached in the leading opinion, but deem it not inappropriate to state the facts as I read the record, and my reasoning and conclusion as to why the judgment of the circuit court should be reversed and remanded.

This is a suit to subject to the payment of an inheritance tax certain intangible personal property belonging to the estate of Carrie Pool Baldwin, who died testate at her home in Quincy, Adams County, Illinois, October 4, 1926. Her son and sole legatee, Thomas A. Baldwin, was, under the terms of her will, the executor of her estate. Ancillary…