Legal Opinion

People v. McCormick

Illinois Supreme Court

Decided February 17, 1904PublishedCited by 8 opinions

Appeal from the County Court of Cook county; the Hon. Orrin N. Carter, Judge, presiding.

1Opinion of the CourtJustice Scott

This was a proceeding in the county court of Cook county to fix the inheritance tax in the matter of the estate of Leander J. McCormick, who died testate on February 20,1900, leaving an estate, the,market value of which was fixed in this proceeding in the county court, after making all proper deductions on account of indebtedness and expenses of administration, at $3,548,680.67.-Leander J. McCormick left no widow, and his only heirs-at-law are his three children, Nettie L. G-oodhart, R. Hall McCormick and Leander H. McCormick. The will is quite leng'thy, and provides for many contingencies…

2Cases cited4 opinions

  1. In Re the Appraisal for Taxation of a Portion of the Estate of SeamanNew York Court of Appeals · 1895
  2. In Re the Transfer Tax Upon the Estate of HoffmanNew York Court of Appeals · 1894
  3. Billings v. PeopleIllinois Supreme Court · 1901
  4. Ayers v. Chicago Title & Trust Co.Illinois Supreme Court · 1900

3Cited by8 opinions

  1. The People v. McCormickIllinois Supreme Court · 1927
  2. People v. SchaeferIllinois Supreme Court · 1914
  3. State ex rel. Gage v. Probate CourtSupreme Court of Minnesota · 1910
  4. The People v. Estate of StromIllinois Supreme Court · 1936
  5. In re Assessment of Collateral Inheritance Tax in Estate of ClarkSupreme Court of Missouri · 1917

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