Providence Bank & Trust Co. v. Raoul

Illinois Appellate Court
Civil Court
Estate Tax
Citation
Case Number: 
2022 IL App (3d) 210037
Decision Date: 
Friday, March 4, 2022
District: 
3d Dist.
Division/County: 
Will Co.
Holding: 
Affirmed.
Justice: 
DAUGHERITY

Plaintiff filed an action to contest an Illinois estate tax deficiency assessed by the Attorney General’s office after an audit of the estate’s tax return. The parties filed cross-motions for summary judgment and the trial court granted plaintiff’s motion, finding that no tax deficiency payment was owed by the estate. The appellate court, interpreting multiple sections of the Illinois Estate Tax Act as well as federal regulations, affirmed, finding that the plaintiff’s Illinois estate tax was proper and that plaintiff owed no tax deficiency. (McDADE and SCHMIDT, concurring)