In Re Estate of Matthews

PRESIDING JUSTICE GALLAGHER,

dissenting:

I respectfully dissent. I agree with the majority that section 20 — 19 of the Probate Act (755 ILCS 5/20—19 (West 2006)) requires that a testator expressly provide that real estate taxes are to be paid out of an estate or else the devisee must assume the responsibility to pay them. However, in trying to effect the testator’s intent, as we are required to do, I believe the intent of the testator, Dr. Matthews, was made clear in this case.

Article V, paragraph (e), of the will, in pertinent part, provides as follows:

“Article V I give my Executor or…