Legal Opinion
The People v. Sears
Illinois Supreme Court
Decided April 23, 1931No. 20299. Decree reversedPublishedCited by 23 opinions
1Opinion of the Court
Per Curiam :
Richard W. Sears, a resident of Lake county, Illinois, died in September, 1914, leaving a large estate. His personal property was appraised, for the purpose of ascertaining the inheritance tax, at nearly $13,000,000. By his will, which was duly admitted to record, he gave all his property to his widow, Anna L. Sears, and also nominated her as executrix. The subject matter of the litigation which has resulted in this appeal is a claim of the State for taxes on the personal property' of Sears alleged to have been omitted from assessment, in his lifetime, for the years 1907 to 1912,…
2Cases cited10 opinions
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- Dobbins v. First National BankIllinois Supreme Court · 1884
- People ex rel. Edgar v. National Box Co.Illinois Supreme Court · 1910
- Allison v. HattonOregon Supreme Court · 1905
- People ex rel. Patton v. SellarsIllinois Supreme Court · 1899
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3Cited by23 opinions
- People Ex Rel. Eitel v. LindheimerIllinois Supreme Court · 1939
- Consumers Power Co. v. County of MuskegonMichigan Supreme Court · 1956
- People ex rel. Pickerill v. New York Central RailroadIllinois Supreme Court · 1945
- People v. Illinois Women's Athletic ClubIllinois Supreme Court · 1935
- People Ex Rel. Schuler v. ChapmanIllinois Supreme Court · 1939
18 more not listed; retrieve them via the Exa API.