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IN RE ESTATE OF MAIERHOFER

No. 3-01-0428.

767 N.E.2d 850 (2002)

328 Ill. App.3d 987

263 Ill.Dec. 124

In re the ESTATE OF Robert L. MAIERHOFER, Deceased (James L. Maierhofer, Executor, Appellee, v. Francis M. Maierhofer, Appellant).

Appellate Court of Illinois, Third District.

March 26, 2002.

Attorney(s) appearing for the Case

John W. Hynds, David J. Bzdill (argued), Hynds, Rooks, Yohnka, Mattingly & Bzdill, Morris, for Francis M. Maierhofer.

George C. Hupp, Jr. (argued), Hupp, Lanuti, Irion & Burton, P.C., Ottawa, for James L. Maierhofer.

Anderson Vickers & Doebler, Ottawa, for Appellee.

Justice SLATER delivered the opinion of the court:

Robert L. Maierhofer died testate on October 29, 1999; his will was admitted to probate on November 8, 1999. Robert's estate, consisting of various interests in real property and a guardianship account of over $333,000, was valued at $1,390,282.60. Federal estate tax amounted to $211,976.17; Illinois estate tax was $52,487.63. This appeal primarily concerns the payment of those taxes and their effect on the residuary...

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