People v. Lowenstein
Illinois Supreme Court
Appeal from the County Court of Greene county; the Hon. Thomas Henshaw, Judge, presiding.
1Opinion of the CourtJustice Carter
This was a proceeding in the county court of Greene county to ascertain the inheritance tax due from the estate of William P. Lowenstein, who died in that county, testate, December 30,1916. By his will Lowenstein bequeathed all his personal property to his widow absolutely and all his real estate to her for life. The will provided for a life annuity to testator’s mother of $50 a year, which lapsed by reason of the mother’s death prior to that of the testator. An annuity of $50 for life was also given to Ella D. Kelly and made a charge upon his • real estate. The real estate left by him was…
2Cases cited5 opinions
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of VanderbiltNew York Court of Appeals · 1902
- Billings v. PeopleIllinois Supreme Court · 1901
- People v. Union Trust Co.Illinois Supreme Court · 1912
- People v. ByrdIllinois Supreme Court · 1911
- Miller v. TracyAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by9 opinions
- The People v. UpsonIllinois Supreme Court · 1930
- Estate of Bernheimer v. First National BankSupreme Court of Missouri · 1943
- Miller v. DouglassWisconsin Supreme Court · 1927
- Wonderly v. Tax CommissionOhio Supreme Court · 1925
- Estate of Kinsella v. Mercantile Trust Co.Supreme Court of Missouri · 1922
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