The People v. Flanagin

This is an appeal by Edna E. Flanagin, executrix of the will of Cornelius A. Flanagin, and Norris C. Flanagin, a devisee under the will, from an order of the county court of Cook county assessing an inheritance tax.

Cornelius A. Flanagin died on November 28, 1924, leaving a widow, Edna E. Flanagin, and his son, Norris C. Flanagin, his only heir. Pie disposed of his property by the following provisions of his will :

“I give, devise and bequeath, all of my estate, real, personal and mixed, of every kind and character, wheresoever situated, to my wife, Edna E. Flanagin, in trust for my son, Norris…