Talbot v. the People

On March 30, 1925, appellants, Anna Talbot and Laura Talbot, filed their petition in the county court of Cook county for a re-assessment of inheritance taxes in the estate of their sister, Alice Talbot Heywood. The petition was dismissed for want of jurisdiction, and this appeal followed. The principal questions upon this appeal are whether the facts alleged in the petition were sufficient to entitle appellants to a hearing upon the petition, and whether the court properly dismissed the petition for want of jurisdiction.

The petition alleged that Alice Talbot Heywood died testate in Chicago on…