Recent decisions
By James K. Say
Trusts and Estates,
December 2004
National City Bank of Michigan/Illinois v. Northern Illinois University, et al, No. 2-03-1281 (Ill. App. 2nd Dist) (Nov. 5, 2004).
Tax rulings
By James K. Say
Trusts and Estates,
December 2004
PLRs 2004-32027, 2004-32028, and 2004-32029 (8/6/04) were requests brought by three siblings to determine whether an IRA owned by their father could still be subdivided to each of them, even though the IRA had passed through a trust which had itself paid various estate and administrative expenses from IRA assets.
Recent decisions
By James K. Say
Trusts and Estates,
June 2004
In re Estate of Schlenker, Docket No. 96402 (Ill. Sup. Ct. April 1, 2004). Levi Schlenker had executed four wills before his death in July of 2001, of which only three were found.
Recent decisions
By James K. Say
Trusts and Estates,
December 2003
In re Estate of Georgia A. Muldrow, No. 1-02-1825, 2003 Ill. App. ____, (Ill. App. 1st Dist. October 10, 2003). Georgia Muldrow died on November 10, 2001.
Recent decisions
By James K. Say
Trusts and Estates,
March 2003
Recent cases of interest to practitioners.
Practice pointers
By James K. Say
Trusts and Estates,
September 2002
Readers are advised that an excellent summary exists at the FDIC Web site, (www.fdic.gov), for avoiding mistakes in FDIC insurance coverage.
Recent decisions
By James K. Say
Trusts and Estates,
September 2002
In re Estate of John R. Lundahl, Docket No. 2-01-0508, 2002 Ill. App. ___, July, 2002. A claimant to the estate, Elizabeth Gabel, had pursued payment arising from a 1990 agreed order.
Practice tips
By James K. Say
Trusts and Estates,
April 2002
The Victims of Terrorism tax Relief Act (P.L. 107-134) was signed into law by President Bush on Jan. 23, 2002. The Act provides income and estate tax benefits to victims of the Oklahoma City bombing, the September 11 attacks, and the anthrax attacks.
Recent decisions
By James K. Say
Trusts and Estates,
April 2002
The Society of Lloyd's v. Estate of John William McMurray & Harris Trust and Savings Bank, ___ F. 3rd ___, No. 01-1965, 7th Cir, December 11, 2001. McMurray was one of the individual underwriting members of Lloyd's, also known as "Names."
Recent decisions
By James K. Say
Trusts and Estates,
November 2001
In re Estate of Budris Andernovics, Il. Sup. Ct., September 20, 2001. In February 1989, plaintiff Peggy Parrish filed a complaint against the estate of Budris Andernovics, claiming that Andernovics had breached an oral agreement to make specific provisions in his will.
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