Rosenthal v. People

Oscar Rosenthal died in Cook county on September 1, 1902, leaving appellant, Addie Rosenthal, his widow, and three children. He left an estate valued by the appraiser appointed by the county judge, at $691,408.96, which was disposed of by his will mainly for the benefit of his widow and children. Thirty-three days before his death he gave to appellant one thousand shares of capital stock of a corporation, of the value of $100,000, and a credit of $50,000 on the books of the corporation, the gift aggregating $150,-000 in value. The county court decided that the gift was subject to the tax…