People v. Beckers

This is an appeal by the People of the State of Illinois from an order of the county court of Kankakee County entered October 30, 1951, fixing and assessing the inheritance tax due the State by reason of the death of N. Thomas Bennett. The revenue being involved, the appeal is perfected to this court.

N. Thomas Bennett, a resident of the State of Maryland, died on January 31, 1950. He owned personal property in Maryland valued at $74,935.45. He owned real estate and tangible personalty in Illinois valued at $137,434.27. His estate was administered in Maryland and ancillary administration was…