In re Estate of Brooks

PRESIDING JUSTICE JONES,

dissenting:

I respectfully dissent.

The majority opinion(1) fails to consider the only issue presented by this appeal, which is whether liens (not claims) for taxes have priority over the surviving spouse’s and children’s awards in the settlement of the decedent’s estate;(2) fails to discuss the applicability or primacy of Federal law;(3) disregards the option of a secured creditor to proceed as a creditor against an estate and still secure the benefit of its paramount claim to property of the estate;(4) fails to cite, follow or seek to distinguish a case of the Illinois…