Appellate Court of Illinois November 26, 1985, No. 84-1506 (Allyn v. People)

JUSTICE BILANDIC

delivered the opinion of the court:

Appellee, the estate of Nelle M. Allyn (estate), sought a reassessment of the Illinois inheritance tax and additional tax pursuant to sections 8 and 30c of the Illinois Inheritance and Transfer Taxes Law (the Act) (Ill. Rev. Stat. 1981, ch. 120, pars. 382, 403c). The estate sought a refund of $72,552.66.