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Citation. 22 Ill.126 Neb. 182, 252 N.W. 826 (1934)
Brief Fact Summary. The estate of Decedent John O’Connor escheated (or reverted) to the State of Nebraska for want of heirs. The county of Adams is contending that the State is liable to pay an inheritance tax. Facts.
Synopsis of Rule of Law. Escheat of lands for want of heirs is not subject to the rules of inheritance, and the State is therefore not liable to pay any inheritance tax.
Decedent John O’Connor died owning land, but without any heirs. The lands, situated in Adams County, then escheated to the State of Nebraska by operation of law. The county then sought to have the State pay inheritance tax on the escheated property as a beneficiary. The county was successful in the trial court and the State appealed. Issue.
When the State gains title to lands by escheat is the State a beneficiary under the rules of inheritance such that the State is liable to pay taxes on the inheritance?