Estate of Krakow v. Department of Revenue

Mr. PRESIDING JUSTICE GOLDBERG

delivered the opinion of the court:

The Illinois Department of Revenue (Department) filed two tax claims in the estate of Albert Krakow, deceased (decedent). The probate division granted summary judgment in favor of the executors denying these claims. The Department appeals.

Prior to his death on December 13,1977, decedent had been the sole proprietor of a business known as “1000 Liquors.” On January 26, 1978, decedent’s will was admitted to probate and letters of office were issued. The last date for filing claims against the estate was July 26,1978. Ill. Rev.…