409 Ill. App. 3d 780
Ill. App. Ct.2011Background
- Matthews died October 12, 2007; will dated June 4, 2004 admitted February 11, 2008.
- Bequest: Florida real property to Radamacker; petitioner Herbeck named sole residuary legatee.
- Will directed executor to pay governmental charges, taxes or liens relating to transfer of property by descent or devise and to treat them as estate administration expenses.
- Florida property title transferred to Radamacker March 13, 2009.
- Radamacker paid delinquent real estate taxes (2006–2008) and drafted 2009 advance; total $37,459.06.
- Counsel双方 entered agreed order (Nov. 10, 2009) reimbursing taxes from estate; Petitioner sought 2-1401 relief; May 17, 2010 hearing; trial court denied petition.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether §20-19 requires an express provision in the will to shift real estate taxes to the estate | Herbeck—must be express in will to shift taxes | Radamacker—will expresses shift of taxes to estate | No; issue requires express provision or clear intent in will |
| Whether decedent's will sufficiently expressed intent to have real estate taxes paid from the residuary estate | Will language suffices to express intent to pay taxes from estate | Language only references taxes on estate or beneficiaries, not real estate taxes | Will did not expressly provide for payment of real estate taxes from estate; respondent not entitled to reimbursement |
Key Cases Cited
- Griffin v. Gould, 72 Ill.App.3d 747 (1979) (requires more than boilerplate language to shift tax burden; need express provision)
- In re Estate of Light, 385 Ill.App.3d 196 (2008) (boilerplate tax language insufficient for real estate taxes)
- Bank of America, N.A. v. Carpenter, 401 Ill.App.3d 788 (2010) (tools for interpreting wills and intent; statutory context)
- Antioch Community High School District 17 v. Board of Education, 373 Ill.App.3d 544 (2007) (cardinal rule of statutory construction—interpret to give effect to legislature's intent)
- Foutch v. O'Bryant, 99 Ill.2d 389 (1984) (record on appeal completeness rule; burden on appellant)