Cook v. Dove

This is an appeal from a judgment of the circuit court of Shelby County assessing inheritance taxes in the estate of lone H. Cook, deceased, and it presents for our consideration the construction of paragraph 4 of section 1 of the Inheritance Tax Act. (Ill. Rev. Stat. 1961, chap. 120, par. 375(4).) Since the revenue is involved, we have jurisdiction to entertain a direct appeal.

Factual background, about which there is no dispute, shows that under the provisions of the last will and testament of Harry E. Cook, who died February 27, i960, an undivided one-half of his adjusted gross estate was…