In Re Estate of Hamill

This is an appeal by two residuary legatees from the order of the county court of Cook County reassessing inheritance taxes in the .estate of Ernest A. Hamill and refusing to refund the entire inheritance taxes previously paid.

Ernest A. Hamill died on January 14, 1927, leaving as his heirs his widow, Eliza C. Hamill; his son, Alfred E. Hamill; and his granddaughter, Elise C. Williamson, who was the daughter of a deceased daughter. By his will he made many gifts, and under section 8 thereof he left one half of his residuary estate in trust to pay the income to his widow for life and gave his…