People v. Luehrs

This is an appeal by the People of the State of Illinois and a cross appeal by the administrator of the estate of J. Sterling Geatty, deceased, from an order of the county court of Kankakee County entered March 14, 1950, assessing and fixing the inheritance tax in said estate. The revenue being involved, the appeal is perfected to this court.

J. Sterling Geatty died a resident of the State of Maryland on September 17, 1948. He owned real estate and personal property in Maryland valued at approximately $153,000. He owned real estate and personal property in Illinois valued at approximately…