People v. Estate of Schilling

The majority opinion has reached the conclusion that “the payment of *16,392.69 to the widow from the pension fund was not a transfer of property from the decedent, and was not taxable under section 1 of the Inheritance Tax Act.” In my opinion, the designation by Herbert Schilling of his wife, Ruth Schilling, as beneficiary of the union pension plan benefits upon his death was precisely the type of taxable “transfer” contemplated by section 1 of the Inheritance Tax Act (Ill. Rev. Stat., ch. 120, par. 375). I, therefore, respectfully dissent.

As the majority opinion has pointed out, the *16,392.69…