The People v. Jennings

On February 16, 1933, the county court of Sangamon county entered an order that no inheritance tax should be assessed in the estate of Georgia Sturdevant, deceased, and this appeal followed.

Georgia Sturdevant died testate May 8, 1930, a resident of Sangamon county. By her will she gave all her property, after payment of debts, to Edna D. Jennings, the appellee. The will was probated and admitted to record June 9, 1930, and appellee, who was nominated in the will as executrix, duly qualified as such. On February 7, 1932, she, as executrix, filed her sworn petition with the county cleric of…