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PEOPLE EX REL. MADIGAN v. KOLE

No. 2-11-0245.

968 N.E.2d 1108 (2012)

360 Ill. Dec. 355

The PEOPLE ex rel. Lisa MADIGAN, Attorney General of the State of Illinois, Plaintiff-Appellant, v. Julius KOLE, Personally as Personal Representative and Trustee of the Estate of Anthony F. Crespo, Deceased, Defendant-Appellee.

Appellate Court of Illinois, Second District.

April 11, 2012.

Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, Chicago ( Michael A. Scodro , Solicitor General, Christopher M.R. Turner , Assistant Attorney General, of counsel), for appellant.

Daniel F. Konicek , Michael J. Corsi , Konicek & Dillon, P.C., Geneva, John W. Quinn , Churchill, Quinn, Richtman & Hamilton, Ltd., Grayslake, for appellee.

OPINION

Presiding Justice JORGENSEN delivered the judgment of the court, with opinion.

¶ 1 Plaintiff, Lisa Madigan, the Attorney General of the State of Illinois, on behalf of the People of the State of Illinois, filed a complaint under the Illinois Estate and Generation-Skipping Transfer Tax Act (Act) (35 ILCS 405/1 to 18 (West 2002)) against defendant, Julius Kole, personally. Plaintiff sought over $300,000 in additional estate tax, interest, and...

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