In Re Estate of Grant

83 Ill.2d 379 (1980)

415 N.E.2d 416

In re ESTATE OF NANCY McPHERSON GRANT, Deceased (The First National Bank of Lake Forest, Ex'r, Appellee,

v.

J. Victor Grant, Ex'r, Appellant).

No. 52913.

Supreme Court of Illinois.

Opinion filed December 19, 1980.

Rehearing denied January 29, 1981.

Behanna & Pasquesi, P.C., of Highland Park (Theodore A. Pasquesi, of counsel), for appellant.

Ralph J. Boches, of Deerfield, for appellee.

Judgment affirmed.

The issue raised by this appeal is whether the share of a surviving spouse who renounces a will is determined before or after the payment of the Federal estate tax. The…