Ullmann v. People (In re Ullmann's Estate)

• Decision Date: 03 June 1914
• Docket Number: No. 9072.,9072.
• Citation: 105 N.E. 292,263 Ill. 528
• Parties: In re ULLMANN'S ESTATE. ULLMANN v. PEOPLE.
• Court: Illinois Supreme Court

263 Ill. 528

105 N.E. 292

In re ULLMANN'S ESTATE.ULLMANN

v.PEOPLE.

No. 9072.

Supreme Court of Illinois.

April 23, 1913.

Rehearing Denied June 3, 1914.

Appeal from Cook County Court; John E. Owens, Judge.

Proceeding to fix the inheritance tax on the estate of Frederic Ullmann, deceased. From a judgment fixing the tax, Elizabeth Ullmann, executrix and sole devisee, appeals. Reversed and remanded, with directions.Ullmann, Hoag & Davidson, of Chicago, for appellant.

P. J. Lucey, Atty. Gen., and Thomas J. Young, of Chicago, for the People.

FARMER, J.

This is an appeal by Elizabeth Ullmann, widow and devisee of Frederic Ullmann, deceased, from a judgment of the county court of Cook county fixing the inheritance tax on the transfer of property to her under the last will and testament of her husband.

Frederic Ullmann died testate on March 29, 1911. By his will he devised all his property to his widow, Elizabeth Ullmann, and named her as executrix of said will. The property which passed under the will was appraised at $116,534.73. Deducting the exemption allowed by statute of $20,000 left the taxable cash value of the property received by appellant $96,534.73. The county court held this amount was taxable at the rate of $2 on each $100 valuation, and fixed the tax accordingly at $1,930.69. Appellant has brought the case to this court by appeal, and insists the court erred in adopting the rate of $2 on the $100 valuation of the taxable property, and contends that the rate should have been $1 on each $100 valuation. This is the only question presented by this appeal, and involves a construction of section 1 of the Inheritance Tax Act of 1909. Under that section, appellant was entitled to $20,000 of the estate of her husband exempt from the tax, and she contends that the rate of the tax is to be determined from the value of the property after deducting the exemption. Appellee contends the rate is fixed by the value of the property received by appellant under the will of her husband, but is to be computed upon the value of the property after deducting the exemption. There is no dispute as to the value of the property subject to the tax. The only dispute is as to the rate the property is liable to be taxed.

Section 1 of the act of 1909 (Laws of 1909, p. 311) imposes a tax upon the transfer of all property to persons, institutions, or corporations ‘not hereinafter exempted,’ when the transfer is by will or by the intestate laws of this state. When the transfer is to or for the use of certain persons, including the wife, ‘the rate of tax shall be two dollars on every $100 of the clear market value of such property received by each person, when the amount so received exceeds in amount the sum of $100,000, and one dollar on each $100 of the clear market value of such property received by each person when the amount so received is $100,000 or less: * * * Provided, that any gift, legacy, inheritance, transfer, appointment or interest which may be valued at a less sum than $20,000 shall not be subject to any such duty or taxes, and the tax is to be levied in the above cases only upon the excess of $20,000 received by each person.’

Appellee...