People v. Estate of Schilling

Mr. JUSTICE GEORGE J. MORAN

delivered the opinion of the court:

The State appeals from a judgment of the circuit court of St. Clair County overruling its objection to an inheritance tax return filed by the administrator of the estate of Herbert Schilling.

The issue on appeal is whether the benefits paid to a widow by a union pension plan upon the death of her husband are subject to Illinois inheritance tax.

Herbert Schilling, a plumber, was a member of the Plumbers’ and Pipefitters’ Union, Local 101. He died on March 29,1974, when a house on which he was working collapsed. He was 54 years of age,…