Probate is the process of doing the following under court supervision: 1. Getting court recognition of the decedent’s will, if any; 2. Establishing who are the decedent’s heirs (the will says who gets the decedent’s property , but if there is no will the decedent’s heirs get the property); 3. Getting someone appointed by the [...]
Read MoreWoolard v. Woolard, 547 F.3d 755 (7th Cir., 2008). A trustee for a minor under a trust authorizing distribution to the beneficiary, a legally appointed guardian or a custodian under a Uniform Gifts to Minors Act breaches his or her fiduciary duty to the beneficiary by making distributions to the beneficiary’s father without getting any [...]
Read MoreEstate of Hudson, 385 Ill.App.3d 1112, 324 Ill.Dec. 904, 896 N.E.2d 1123 (5th Dist., 2008). A claim against a decedent’s estate for child support is not the same as a claim for a child’s award under the Probate Act. The court has discretion to offset the child’s award against the award for child support, but [...]
Read MorePolly v. Estate of Polly, 385 Ill.App.3d 300, 324 Ill. Dec. 564, 896 N.E.2d 350 (1st Dist., 2008). Claims by a surviving spouse under a pre-marital agreement against the deceased spouse’s estate must be filed within the period for filing claims under the Probate Act which has a 2 year limit, rather than the statute [...]
Read MoreKandi v. U.S., 295 Fed.Appx. 873, 102 A.F,.T.R.2d Par. 2008-5342 (9th Cir., 2008). The sole owner of a limited liability company is personally liable for the company’s unpaid payroll taxes.
Read MoreEstate of Light, 385 Ill.App.3d 196, 324 Ill.Dec. 43, 895 N.E.2d 43 (3rd Dist., 2008). A bequest of all personal and chattel property contained in a home which was given to the same person does not include securities, the certificates for which were found in the home. Both terms include only tangibles, at least when [...]
Read MoreThere is allowed as a deduction from the taxable estate any gift to a qualified group organized and operated exclusively for religious, charitable, scientific, literary or educational purposes. A gift to a trustee for the benefit of any such organization also generates the deduction. A gift of a remainder interest also generates the deduction. A [...]
Read MoreEstate of Hale, 383 Ill.App.3d 559, 322 Ill.Dec. 325, 890 N.E.2d 1244, (1st Dist., 2008). The statutory custodial claim under Section 18.1 of the Probate Act for care of the decedent may be subject to a statute of limitation for filing, but that statute does not apply to the period of care the claim will [...]
Read MoreLandheer v. Landheer, 383 Ill.App.3d 317, 322 Ill.Dec. 684, 891 N.E.2d 975 (3rd Dist., 2008). The Consumer Fraud Act states that the drafting of a living trust by a non-lawyer constitutes the unlawfal practice of law. Therefore when a non-lawyer family member prepares a trust amendment for a grantor the amendment is void, unless the [...]
Read MoreBergland v. Dept. of Public Health, 382 Ill.App.3d 519, 323 Ill.Dec. 84, 892 N.E.2d 1076 (3rd Dist., 2008). Under the Nursing Home Care Act a patient has a right to see his or her medical records. A health care surrogate appoointed pursuant to the Surrogate Act also has this right, but not after the resident [...]
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