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IN RE ESTATE OF MILLER

No. 5-91-0163.

595 N.E.2d 630 (1992)

230 Ill. App.3d 141

172 Ill.Dec. 269

In re ESTATE OF Louis M. MILLER, Deceased (Bank of Alton, Petitioner-Appellee and Cross-Appellant, v. Mary Louise Miller Maley and Paul Maley, Testamentary Trustees of the Louis M. Miller Marital Trust, Respondents-Appellants and Cross-Appellees).

Appellate Court of Illinois, Fifth District.

June 22, 1992.

Attorney(s) appearing for the Case

Gerald J. McGivern, Wiseman, Shaikewitz, McGivern, Wahl, Flavin and Hesi, P.C., Alton, for appellants. Stobbs and Sinclair by John Dale Stobbs, James S. Sinclair, John D. Stobbs, II, Alton, for appellees.

Justice HARRISON delivered the opinion of the court:

Respondents, Mary Louise Miller Maley and Paul Maley, as testamentary trustees of the Louis M. Miller Marital Trust, appeal from a judgment of the circuit court of Madison County construing the will of Adele M. Miller, deceased. The central issue before the circuit court was whether a tax-exoneration clause in Adele's will should be interpreted as directing her executor to pay from her estate excess estate taxes...

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