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IN RE ESTATE OF VAN PRAAG

No. 4-96-0841.

684 N.E.2d 1080 (1997)

292 Ill. App.3d 213

226 Ill.Dec. 84

In re ESTATE OF Alex VAN PRAAG, Deceased (Safeco Insurance Company of America, Petitioner-Appellant, v. Gregory S. Van Praag, Special Administrator of the Estate of Alex Van Praag and First National Bank of Decatur, Respondents-Appellees).

Appellate Court of Illinois, Fourth District.

Decided September 11, 1997.

Attorney(s) appearing for the Case

Bernard A. Reinert, John W. Rourke (argued), Reinert & Duree, P.C., St. Louis, MO, for Safeco Insurance Company.

Robert W. Ohlsen (argued), Walden, Cole, Ohlsen & Coryell, Decatur, for Gregory S. Van Praag, Special Administrator.

Wayne L. Bickes (argued), Bickes & Bickes, Ltd., Decatur, for first Nat. Bank of Decatur.

Justice GREEN delivered the opinion of the court:

Alex Van Praag died in 1979 and proceedings for the probate of his estate in the circuit court of Macon County ensued. In 1981, the decedent's son, James Van Praag, became coadministrator with will annexed and later became the sole person serving in that capacity. The instant dispute arises because in 1988, the Internal Revenue Service (IRS) levied upon the estate account at the Soy Capital Bank of Decatur (Soy Bank...

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