IN RE ESTATE OF GOWLING

No. 52841.

82 Ill.2d 15 (1980)

411 N.E.2d 266

In re ESTATE OF LYMAN GOWLING, Deceased (Lyman Fleming et al., Appellants, v. Pearl Gowling et al., Appellees).

Supreme Court of Illinois.

Opinion filed September 29, 1980.


Attorney(s) appearing for the Case

Michael J. McDonald, of Jerseyville, for appellants Virginia Prosser and Lyman Fleming.

Gerald J. McGivern, of Wiseman, Shaikewitz, McGivern & Wahl, P.C., of Alton, for appellees.


Judgment affirmed.

MR. JUSTICE KLUCZYNSKI delivered the opinion of the court:

This appeal presents a question of apportionment of Federal estate tax liability among recipients of the assets of the estate of testator, Lyman Gowling. The circuit court of Jersey County ruled that the taxes should be paid from probate assets, thereby excluding the remainder interests of plaintiffs Lyman Fleming and Virginia Prosser, interests...

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