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Petitioner contends that no Illinois case has considered an
instrument other than a will to ascertain the decedent’s intent
regarding the source of payment of Federal estate tax. We
disagree; Illinois courts have considered a decedent’s trust
instrument executed close in time to the decedent’s will to
decide his or her intent regarding the source of payment of
Federal estate tax. See, e.g., Harris Trust & Sav. Bank v.
Donovan, supra at 124; Frederick v. Lewis, 517 N.E.2d 742, 744
(Ill. App. Ct. 1987); Harris Trust & Sav. Bank v. Taylor, 364
N.E.2d 349, 354 (Ill. App. Ct. 1977).
In Frederick v. Lewis, supra, the Illinois Appellate Court
considered whether a trust instrument provided specific
instructions for paying estate tax. Petitioner contends that
Frederick does not support the proposition that a revocable trust
instrument is considered in deciding what a decedent intended
regarding the source of payment of estate tax. We disagree with
petitioner’s contentions about Frederick. The court’s sole
reason for examining the trust instrument in Frederick was to
decide the decedent’s intention regarding the source of payment
of tax. Frederick is contrary to petitioner’s claim that
Illinois courts do not consider instruments other than a
decedent’s will to discern the decedent’s intent regarding the
source of payment of estate tax.
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