The People v. Linn

The county court of Cook county adjudged that there was owing to the State for inheritance, transfer and succession taxes as the result of the death of William R. Linn, $199,184.70. From that judgment, Howard Linn and Cyrus McCormick, the executors of the decedent’s last will and testament, prosecute this appeal.

William R. Linn was a resident of the city of Chicago and died testate on January 28, 1930. He left surviving as his only heirs, Howard Linn, his son, and Mabel Linn and Dorothy Linn McCormick, now Dorothy Linn, his daughters. The testator, by the fifth section of his will, directed…