Illinois Appellate Court
Civil Court
Trusts
(Court opinion corrected 2/10/14.) Trustee of inter vivos trust filed declaratory judgment action seeking return of income tax payment it made under protest. Imposition of Illinois income taxation on trust was unconstitutional, in violation of due process clause, as trust had no connections with Illinois. That trust's grantor was an Illinois resident is not sufficient connection to satisfy due process. (KNECHT and STEIGMANN, concurring.)