People v. Estate of Cohen

PRESIDING JUSTICE DOWNING

delivered the opinion of the court:

The interesting question involved in this appeal is whether a bequest to the State of Israel is exempt from Illinois State inheritance tax as a gift to a charitable organization or a bequest to a foreign nation.

Max I. Cohen, an Illinois resident, made the following bequest in his last will and testament: “I give, devise and bequeath to the STATE OF ISRAEL the sum of *** $15,000.” The executor of the estate of Max I. Cohen (Estate) filed an Illinois inheritance tax return with the circuit court which stated that this bequest was…