People v. Carmody

This is a direct appeal by the State of Illinois from an order of the circuit court of Greene County striking a rule to show cause why interest on an inheritance tax obligation to the State should not be paid. This appeal poses the question of the right of a court to excuse the payment of such interest, and directly involves the revenue.

Eugene Carmody is the executor of the estate of Frank M. Shallue, who died a resident of Greene County on November 13, 1963. An Illinois inheritance tax return was filed with the clerk of the circuit court of Greene County on February 15, 1965, and an order…