The People v. Estate of Strom

Walter PI. Strom, Sr., died intestate on January 23, 1919, a resident of Chicago, Cook county, Illinois. He left surviving as his only heirs two sons, Walter H., Jr., aged about six years, and Guilford A., aged one year and seven months. Guilford died about nine hours after his father’s death' occurred, and on the same day. Strom, Sr., left an estate, the taxable cash value of which was fixed by an appraiser in an inheritance tax proceeding at $225,-255.10, after the allowance of deductions and exemptions. The county judge assessed a tax of $2252.55 to each beneficiary, based upon the amount…