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Petitioner contends that, under Illinois law, if a decedent
dies testate, courts will consider the decedent’s intent
regarding the source of payment of estate tax if it is stated in
his or her will but not if it is stated in the decedent’s trust
instrument. Petitioner relies on the following cases: In re
Estate of Gowling, 411 N.E.2d at 269; Landmark Trust Co. v.
Aitken, 587 N.E.2d 1076, 1083 (Ill. App. Ct. 1992); In re Estate
of Fry, 544 N.E.2d 109 (Ill. App. Ct. 1989); In re Estate of
Rosta, 444 N.E.2d 704, 712 (Ill. App. Ct. 1982); In re Estate of
Lyons, 425 N.E.2d 19, 21 (Ill. App. Ct. 1981); Estate of Fender
v. Fender, 422 N.E.2d 107 (Ill. App. Ct. 1981);3 In re Estate of
Maddux, 417 N.E.2d 266, 268 (Ill. App. Ct. 1981); In re Estate of
Gowling, 396 N.E.2d 82, 85 (Ill. App. Ct. 1979), affd. 411 N.E.2d
266 (Ill. 1980); Estate of Callner v. Am. Natl. Bank & Trust Co.,
320 N.E.2d 384 (Ill. App. Ct. 1974); and In re Estate of Wheeler,
213 N.E.2d 35 (Ill. App. Ct. 1965). None of these cases support
petitioner’s position that Illinois courts do not enforce the
intent of a decedent stated in his or her trust instrument
regarding the source of payment of estate tax where the will is
silent on that subject.
3 In Estate of Fender v. Fender, 422 N.E.2d 107, 110 (Ill.
App. Ct. 1981), the Illinois Appellate Court said: “It is evident
that apportionment is now the rule in Illinois, absent a clearly
manifested contrary intent in the will.”
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