Parmar v. Madigan

¶ 1 Plaintiff, Paminder S. Parmar, individually and as executor of the estate of Surinder K. Parmar, filed a complaint in the circuit court of Du Page County against defendants, the Attorney General and the Treasurer of the State of Illinois, *1006 challenging the application and constitutionality of an amendment to the Illinois Estate and Generation-Skipping Transfer Tax Act (Estate Tax Act) ( 35 ILCS 405/1 et seq. (West 2014) ) and seeking a refund of all moneys paid to the Treasurer pursuant to the Estate Tax Act. The circuit court dismissed the complaint for lack of jurisdiction, pursuant to…