People v. Kelley
Illinois Supreme Court
Appeal from the County Court of Cook county; the Hon. Orrin N. Carter, Judge, presiding.
1Opinion of the CourtJustice Hand
This was an appeal from a judgment of the county court of Cook county refusing judgment for an inheritance tax against a portion of the estate of David Kelley, deceased.
It appears from the record that on March 1, 1900, David Kelley and Sarah J. Kelley, his wife, executed to the Illinois Trust and Savings Bank, an Illinois corporation, a trust deed conveying to said trust and savings bank, as trustee, improved real estate situated in the city of Chicago of the value of $260,000, and which yielded an annual income of $14,500. By the terms of the trust deed the net annual income of the premises…
2Cases cited2 opinions
- People v. Estate of MoirIllinois Supreme Court · 1904
- Rosenthal v. PeopleIllinois Supreme Court · 1904
3Cited by21 opinions
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- Spreckels v. State of CaliforniaCalifornia Court of Appeal · 1916
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- People Ex Rel. Attorney General v. Welch's EstateMichigan Supreme Court · 1926
- People v. CarpenterIllinois Supreme Court · 1914
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