Legal Opinion

People v. Northern Trust Co.

Illinois Supreme Court

Decided October 27, 1919No. 12382PublishedCited by 44 opinions

Appeal from the County Court of Cook county; the Hon. J. J. Cooke, Judge, presiding.

1Opinion of the CourtJustice Duncan

The Northern Trust Company, executor of the estate of Charles W. Pardridge, deceased, has appealed from a judgment of the county court of Cook county requiring appellant to pay inheritance taxes in the amount of $31,818.20 upon the property interests disposed of by two deeds of settlement executed by Pardridge in his lifetime and a further inheritance tax of $53,144.20 on interests disposed of by his will.

There are three questions raised by the assignment of errors on this record: (1) In computing the State inheritance tax on the value of the property passing by the will of the testator is…

2Cases cited4 opinions

  1. People v. PasfieldIllinois Supreme Court · 1918
  2. In Re the Transfer Tax Upon Certain Trusts Made by BostwickNew York Court of Appeals · 1899
  3. In re the Appraisal under the Transfer Tax Act of the Estate of MasuryAppellate Division of the Supreme Court of the State of New York · 1898
  4. People v. CarpenterIllinois Supreme Court · 1914

3Cited by44 opinions

  1. Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
  2. Estate of MadisonCalifornia Supreme Court · 1945
  3. Dolan's EstateSupreme Court of Pennsylvania · 1924
  4. Gurnett v. Mutual Life InsuranceIllinois Supreme Court · 1934
  5. Ashley v. . BrownSupreme Court of North Carolina · 1930

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