Grant v. First National Bank of Lake Forest

The First National Bank of Lake Forest, as executor of the estate of Nancy Grant, brings this appeal under Supreme Court Rule 304(b)(1) (Ill. Rev. Stat. 1975, ch. 110A, par. 304(b)(1)) from an order directing it to compute the elective share of the surviving spouse prior to the deduction of Federal estate taxes. The central issue is whether the rule of equitable apportionment announced in Roe v. Estate of Farrell (1978), 69 Ill. 2d 525, 372 N.E.2d 662, applies to exempt from Federal estate taxation the statutory share taken by a surviving spouse under section 2 — 8 of the Probate Act of 1975…