People v. Blair
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. John H. Williams, Judge, presiding.
1Opinion of the CourtJustice Farmer
This is an appeal from a judgment of the county court of Cook county fixing the amount of tax on certain transfers of property under the last will and testament of Henry W. Hubbard, who died in New York City on May 21, 1913, being a resident of the State of New York. The deceased owned stock of the Borden’s Condensed Milk Company and of the Corn Products Refining Company, both New Jersey corporations but doing business and having a portion of their tangible property and assets in this State. He also owned real property in this State as to the assessment of which no question is raised, and was…
2Cases cited9 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- In Re the Appraisal for Taxation of the Property of BronsonNew York Court of Appeals · 1896
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GordonNew York Court of Appeals · 1906
- In Re the Transfer Tax Upon the Estate of FearingNew York Court of Appeals · 1911
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3Cited by2 opinions
- State ex rel. Bankers' Trust Co. v. WalkerMontana Supreme Court · 1924
- Tyler v. Dane CountyDistrict Court, W.D. Wisconsin · 1923