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CONTINENTAL BANK, N.A. v. STATE

No. 1-95-0942.

671 N.E.2d 806 (1996)

284 Ill. App.3d 103

219 Ill.Dec. 639

CONTINENTAL BANK, N.A. of Chicago, Illinois, as Trustee of the Residuary Trust Created Under the Will of Frederick W. Croll, Dated 3/8/56; Robert F. Croll, Richard C. Croll, and John B. Croll, Plaintiffs/Petitioners-Appellees, v. The STATE of Illinois, Defendant/Respondent-Appellant (The County of Cook; and their agent; Edward J. Rosewell, Cook County Treasurer, Defendants, Judy Baar Topinka, Illinois State Treasurer; and The People of the State of Illinois, ex rel. James E. Ryan, Attorney General, Defendants/Respondents-Appellants).

Appellate Court of Illinois, First District, First Division.

September 30, 1996.

Attorney(s) appearing for the Case

James E. Ryan, Attorney General, State of Illinois; Barbara A. Preiner, Solicitor General (Deborah L. Ahlstrand, Asst. Attorney General, of counsel), for defendants/respondents-appellants.

David A. Baker, Scott Martin, Paula D. Hunt, McDermott, Will & Emery, Chicago, for plaintiffs/petitioners-appellees.

Justice WOLFSON delivered the opinion of the court:

Every once in a while a court is required to pick through the bones of a statute that has been laid to rest by legislative fiat. This is such a case. The statute is the Illinois Inheritance and Transfer Tax Act, repealed in 1982 but of consequence in cases where the issue concerns reassessment of a tax already paid.

BACKGROUND

This is an appeal by the State of Illinois (State) from a judgment...

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