People v. Estate of Moir
Illinois Supreme Court
Appeal from the County Court of Henderson county; the Hon. W. T. Church, Judge, presiding. This is an appeal from a judgment of the county court of Henderson county adjudging that the estate of Robert Moir, deceased, was not subject to an inheritance tax.
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Appeal from the County Court of Henderson county; the Hon. W. T. Church, Judge, presiding. This is an appeal from a judgment of the county court of Henderson county adjudging that the estate of Robert Moir, deceased, was not subject to an inheritance tax. The deceased had resided in Oquawka, in Henderson county, for many years, where he owned his residence and was engaged in the business of banking, merchandising, loaning money and farming, and where he had accumulated a large fortune. His wife died in September, 1901. For some time prior to her death he had contemplated leaving Oquawka. He…
1Opinion of the CourtChief Justice Hand
The controlling questions of law and fact arising on this record lie within a very narrow compass.
First—Was Robert Moir a resident of Henderson county at the time of his death? Mr. Moir had lived in that county for many years, and when a residence is once established the presumption is that it continues, and the burden of proof is upon the party to show a change who claims a residence once established has been changed. (10 Am. & Eng. Ency. of Law,—2d ed.—p. 6.) In this case the evidence relied upon to show a' change of residence of Mr. Moir from Oquawka to Burlington consisted wholly of the…
2Cases cited3 opinions
- Dupuy v. . WurtzNew York Court of Appeals · 1873
- Kreitz v. BehrensmeyerIllinois Supreme Court · 1888
- Hayes v. HayesIllinois Supreme Court · 1874
3Cited by37 opinions
- State Ex Rel. Sathre v. MoodieNorth Dakota Supreme Court · 1935
- In re Fulham's EstateSupreme Court of Vermont · 1923
- Maksym v. Board of Election CommissionersIllinois Supreme Court · 2011
- Sweeney v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Stadtmuller v. MillerCourt of Appeals for the Second Circuit · 1926
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