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IN RE ESTATE OF GRANT

No. 79-204.

77 Ill. App.3d 866 (1979)

396 N.E.2d 872

In re ESTATE OF NANCY McPHERSON GRANT, Deceased. — (W. RAYMOND GRANT, Petitioner-Appellee, v. THE FIRST NATIONAL BANK OF LAKE FOREST, Co-executor of the Estate of Nancy McPherson Grant, Respondent-Appellant.)

Appellate Court of Illinois — Second District.

Opinion filed November 7, 1979.

Attorney(s) appearing for the Case

Ralph J. Boches, of Deerfield, for appellant.

Behanna & Pasquesi, of Highland Park, for appellee.

Reversed and remanded.

Mr. JUSTICE NASH delivered the opinion of the court:

The First National Bank of Lake Forest, as executor of the estate of Nancy Grant, brings this appeal under Supreme Court Rule 304(b)(1) (Ill. Rev. Stat. 1975, ch. 110A, par. 304(b)(1)) from an order directing it to compute the elective share of the surviving spouse prior to the deduction of Federal estate taxes. The central issue is whether the rule of equitable apportionment announced...

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