In People v. Pasfield, 284 Ill. 450, and People v. Northern Trust Co. 289 id. 475, this court considered the question whether the Federal estate tax should be deducted before computing the State tax, and it was there held that the Federal tax was an expense of administration and should be deducted as such before computing the State tax. The question as to the effect of Federal estate tax on real estate outside the State, however, was not before this court in those cases and none have been called to our attention where exactly this question was considered.Summary of this case from The People v. McCormick
Decided April 27, 1998.
Leave to Appeal Denied April 27, 1998:
Court of Appeals No. 193831.