ALICE MAY WARNER AND CLIFFORD R. FRENCH, EXECUTORS OF LAST WILL AND TESTAMENT OF MARY M. WARNER, Deceased, Claim- ant, v. STATE OF ILLINOIS, Respondent.

Case summary

The executors of Mary M. Warner's estate sought a refund of inheritance taxes paid under Section 25 of the Illinois inheritance tax law after contingencies in the will were removed, freeing the estate from liability. The court awarded $177.60 with 3% interest from May 20, 1916, with the Attorney General's consent.

Claim type: Tax Refund

Statutes cited: Section 25 of inheritance tax laws of Illinois

AI-generated summary from the opinion text — may contain errors. The opinion text and PDF above are the official record.

Headnotes

WILL AND TESTAMENT OF MARY M. WARNER, Deceased, Claim- INHERITANCE TAX-Claimant entitled to refund. Sec. 25. When an in-

INHERITANCE TAX-Claimant entitled to refund. Sec. 25. When an inheritance tax has been assessed and paid under Sec. 25, Inheritance Tax Law by reason of the happening of certain contingencies mentioned in the will, and the estate is re-assessed upon a proper proceeding and upon a hearing it appears by the removal of the contingencies the estate is not liable to the tax: Held, Claimant entitled to a refund of the tax paid. BURKE, JACKSON & BURKE, for claimant. OSCAR E. CARLSTROM, Attorney General; GEORGE C. DIXON, Assistant Attorney General, for respondent.

MR. JUSTICE PHILLIPS delivered the opinion of the court:

This action is brought by the executors of the last will and testament of Mary M. Warner, deceased, who died testate in Cook County, Illinois, December 16, 1915, and her will admitted to probate in said county February 1, 1916.

May 20, 1916, paid the inheritance taxes in said estate in the sum of $439.28 net, and on March 31, 1917, the said estate was declared settled, the executrix discharged.

By reason of the happening of certain contingencies named in will and shown in the proof herein, it became necessary to make a re-assessment under Section 25 of inheritance tax laws of Illinois. By removal of certain contingencies, the estate became freed from liabilities to pay such tax, as was found by order entered by the county court, and claimants are therefore entitled to recover such taxes so paid, under Section 25 aforesaid.

The Attorney General consents to the same. We accordingly award claimants the sum of $177.60, with 3% interest per annum from the 20th day of May, 1916.