IN RE ESTATE OF GRANT

No. 52913.

83 Ill.2d 379 (1980)

415 N.E.2d 416

In re ESTATE OF NANCY McPHERSON GRANT, Deceased (The First National Bank of Lake Forest, Ex'r, Appellee, v. J. Victor Grant, Ex'r, Appellant).

Supreme Court of Illinois.

Rehearing denied January 29, 1981.


Attorney(s) appearing for the Case

Behanna & Pasquesi, P.C., of Highland Park (Theodore A. Pasquesi, of counsel), for appellant.

Ralph J. Boches, of Deerfield, for appellee.


Judgment affirmed.

MR. JUSTICE RYAN delivered the opinion of the court:

The issue raised by this appeal is whether the share of a surviving spouse who renounces a will is determined before or after the payment of the Federal estate tax. The Lake County circuit court entered an order requiring the executor of the estate of Nancy M. Grant to calculate the renouncing husband's share of the estate prior to the payment of the Federal estate tax. The appellate court...

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