People v. Estate of Lefens
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. John E. Owens, Judge, presiding.
1Opinion of the CourtJustice Dunn
The only question in this case is whether the claim of Marie C. Lefens against the estate of her husband, amounting to $1,571,697.33, should have been deducted from the amount of the estate in determining the inheritance tax. The county court allowed the deduction and the People have appealed.
The facts are these: Mrs. Lefens was the daughter of Conrad Seipp, who died in January, 1890, leaving a large estate, a part of which was devised to Mrs. Lefens. On February 28, 1890, Mrs. Lefens executed two powers of attorney, constituting her brother, William C. Seipp, and her husband, Thies Jacob…
2Cases cited8 opinions
- Bacon v. RivesSupreme Court of the United States · 1882
- Teasley v. BradleySupreme Court of Georgia · 1900
- King v. . MacKellarNew York Court of Appeals · 1888
- Bartlett v. Board of EducationIllinois Supreme Court · 1871
- McHarry v. Irvin's Ex'rCourt of Appeals of Kentucky · 1887
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3Cited by3 opinions
- Wolkau v. WolkauIllinois Supreme Court · 1921
- Bechtel v. MarshallIllinois Supreme Court · 1918
- Wolkau v. WolkauAppellate Court of Illinois · 1916