Rosenthal v. People

• Court: Illinois Supreme Court
• Writing for the Court: CARTWRIGHT
• Citation: Rosenthal v. People, 211 Ill. 306, 71 N. E. 1121 (Ill. 1904)
• Decision Date: 24 October 1904
• Parties: ROSENTHAL v. PEOPLE.

211 Ill. 306

71 N.E. 1121

ROSENTHAL

v.PEOPLE.

Supreme Court of Illinois.

Oct. 24, 1904.

Appeal from Cook County Court; O. N. Carter, Judge.

Proceedings by the people of the state of Illinois against Addie Rosenthal for the collection of a tax. From the order rendered, defendant appeals. Affirmed.

D'Ancona & Pflaum, for appellant.

H. J. Hamlin, Atty. Gen. (E. M. Ashcraft, of counsel), for the People.

CARTWRIGHT, J.

Oscar Rosenthal died in Cook county on September 1, 1902, leaving appellant, Addie Rosenthal, his widow, and three children. He left an estate valued by the appraiser appointed by the county judge at $691,408.96, which was disposed of by his will mainly for the benefit of his widow and children. Thirty-three days before his death he gave to appellant 1,000 shares of capital stock of a corporation,of the value of $100,000, and a credit of $50,000 on the books of the corporation; the gift agregating $150,000 in value. The county court decided that the gift was subject to the tax imposed by ‘An act to tax gifts, legacies and inheritances in certain cases and to provide for the collection of the same,’ in force July 1, 1895. Laws 1895, p. 301. From the order of the county court this appeal was prosecuted.

The following facts appear from the evidence taken in the case: Oscar Rosenthal was a business man 51 years old, of wealth and culture, well educated, and widely read. He was troubled somewhat for several years with what was supposed to be a rheumatic difficulty, causing a pain in his shoulder blade, for which he was occasionally treated; but his appearance was that of a vigorous, active business man. On July 7, 1902, symptoms of a different natrue developed, indicating spinal disease. His family was then absent from Chicago in the East, and it was decided that he should take a trip on the lake. He did so, but returned on July 18th, much worse, with aggravated symptoms and a weakness of the lower limbs. On the day of his return a consultation of physicians was suggested, which was held on July 20th. The examination at that time showed a pressure on the spinal column, probably due to some malignant growth. When he came back from the boat trip his physician told him to write for his wife, knowing that he would be confined to his bed and would want his family near him. She was sent for, and returned on July 20th, the day of the consultation; and at that time his physician knew he would die, sooner or later, from the disease. He did not go to his business after his return, and after July 20th he was confined to his bed. On July 25th he was able to stand on his feet and use his limbs only with the greatest difficulty, and at that time his physician had become convinced that the course of the disease would be rapid, with a fatal termination. About July 28th or 29th the action of the bladder and bowels was affected, and he began the use of a catheter and enemas. He was also treated with the X-ray about that time. His attorney attended him, and the gift was made to his wife on July 28th. The will was prepared, and was executed on July 31st. About August 1st he had bed sores, and the disease, which was a malignant tumor of a cancerous nature, progressed rapidly until his death. His physician did not tell him he was going to die. He did not ask the physician what was the matter with him, and the physician did not tell him. He talked about going abroad to recuperate, and said nothing about his death. There was no talk by him or his wife, or any one, on that question.

The statute...