Carroll v. Raoul

Executor of decedent's estate filed action seeking declaration that estate was entitled to a credit for taxes paid on prior transfers against its Illinois estate tax. Decedent died in 2015, leaving estate valued at about $6.57 million.The proper calculation of Illinois estate tax is the amount of the state death tax credit calculated under section 2011 of federal code, as of 12/31/01. Estate Tax Act does not allow a prior transfer credit against the Illinois estate tax. (O'BRIEN and WRIGHT, concurring.)