The People v. Varel

This appeal is from a judgment of the county court of Cook county assessing a tax of $3040.03 on the estate of Sarah A. Johnson, deceased, under the provisions of the Inheritance Tax law.

Appellant, Harriet J. Varel, is the daughter and only heir of Sarah A. Johnson, who died intestate on May 27, 1929. The estate of the deceased consisted entirely of personal property, which was appraised at $140,111.56. Deductions for debts, Federal estate tax and costs of administration to the total amount of $19,110.89 were allowed and the net value of the estate was fixed at $121,000.67. After allowing the…