The People v. Moses

The issue made on this appeal is whether the property passing under an irrevocable trust agreement dated January 1, 1928, made by Amy C. Moses, now deceased, with her husband, Julius Moses, was subject to the payment of an inheritance tax. The value of this trust property at decedent’s death was stipulated to be $161,396.11. The county court of Cook county held the property subject to such tax. Julius Moses has appealed from such judgment.

The precise question raised in the instant case is one of first impression in this State but the principle involved is not new.

Amy C. Moses died testate…