1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 902 N.E.2d
  5. 902 N.E.2d 1246 (2009)
 

BROOKER v. MADIGAN

No. 1-07-1876.

902 N.E.2d 1246 (2009)

T. Kimball BROOKER, as Executor of the Estate of Nancy Neumann Brooker, Plaintiff-Appellee, v. Lisa MADIGAN, in her official capacity as Attorney General of the State of Illinois, and Alexi Giannoulias, as Treasurer of the State of Illinois, Defendants-Appellants (Maria Pappas, in her official capacity as Treasurer of Cook County, Illinois, Defendant).

Appellate Court of Illinois, First District, First Division.

February 17, 2009.

Attorney(s) appearing for the Case

M. Read Moore, Ryan M. Harding, McDermott, Will & Emery LLP, Chicago, IL, for Plaintiff-Appellee.

Lisa Madigan, Attorney General, State of Illinois, Michael A. Scodro, Solicitor General, Diana M. Potts, Assistant Attorney General, Chicago, IL, for Defendants-Appellants.

Justice GARCIA delivered the opinion of the court:

This appeal questions whether the estate of Nancy Neumann Brooker, valued at more than $68 million, is liable to the State of Illinois for $3,530,949.32 in estate "death" taxes. The answer hinges on the interpretation of the 2003 amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act that defines "State tax credit" at the time of Ms. Brooker's death as "an amount equal to the full credit calculable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases