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IN RE ESTATE OF KINER

No. 80-185.

93 Ill. App.3d 785 (1981)

417 N.E.2d 872

In re ESTATE OF ETHEL M. KINER, Deceased. — (UNION NATIONAL BANK OF STREATOR, Ex'r of the Last Will and Testament of Ethel M. Kiner, Plaintiff-Appellant, v. MELVIN PAYNE, Defendant-Appellee.)

Appellate Court of Illinois — Third District.

Opinion filed February 26, 1981.

Attorney(s) appearing for the Case

Robert E. White, of White & Marsh, of Ottawa, for appellant.

R.J. Lannon, Jr., and John S. Duncan, both of Herbolsheimer, Lannon, Henson & Duncan, P.C., of La Salle, for appellee.

Judgment affirmed.

Mr. JUSTICE HEIPLE delivered the opinion of the court:

Testator, Ethel M. Kiner, specifically provided in her will that her tenant, Melvin Payne, could buy a certain 160-acre farm from her estate for the stated price of $96,000. Since the farm was valued at $400,000 for Federal estate tax purposes, it is understandable that Payne might choose to exercise his option. He did. He bought the farm.

• 1 The executor then brought...

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