People v. Kropp

The executor of the decedent’s estate appeals from the judgment of the circuit court of Kane County of January 3,1975, sustaining the objections of the Attorney General to the inheritance tax return filed on behalf of the estate of Eugene C. Marcley, deceased. The judgment found that three parcels of real estate in Aurora, Illinois, having an aggregate appraised market value of *69,875 were part of decedent’s taxable estate, and directed the executor to include them in the inheritance tax return at their respective appraisal values.

The relevant facts are not disputed, the controversy having been…