People v. Landsman

This appeal is from a judgment of the trial court overruling the executor’s objections to the amount of Illinois inheritance tax assessed by the State and affirming assessment thereof. The sole issue on appeal is the propriety of that assessment.

On July 31, 1980, the last will of Miriam Fuerstenberg (decedent) was admitted to probate. It contained, in relevant part, $20,000 bequests to a sister and each of 20 descendants of other brothers and sisters, who were also the decedent’s heirs at law, and a residuary clause directing that the balance of the estate be distributed in equal shares to…