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09/07/89 In Re Estate of Clara S. Fry

September 7, 1989

IN RE ESTATE OF CLARA S. FRY, DECEASED (GEORGE D. FRY ET


APPELLATE COURT OF ILLINOIS, THIRD DISTRICT

al., Coex'rs, Petitioners-Appellants, v.

David Arndt, Respondent-Appellee)

544 N.E.2d 109, 188 Ill. App. 3d 336, 135 Ill. Dec. 752 1989.IL.1393

Appeal from the Circuit Court of Will County; the Hon. Edwin Grabiec, Judge, presiding.

APPELLATE Judges:

JUSTICE BARRY delivered the opinion of the court. HEIPLE and STOUDER, JJ., concur.

DECISION OF THE COURT DELIVERED BY THE HONORABLE JUDGE BARRY

The petitioners, George D. Fry and Louis E. Neuendorf, as coexecutors of the estate of Clara S. Fry, filed a petition for the equitable apportionment of estate taxes, attorney fees, and expenses of administration against the respondent, David Arndt, who is the beneficiary of an inter vivos trust established by the decedent. The respondent filed a motion to dismiss the petition. Following a hearing on the respondent's motion, the trial court granted it. The petitioners appeal.

Taken with this appeal is the petitioners' motion to amend the record pursuant to Supreme Court Rule 329 (107 Ill. 2d R. 329). The motion requests that the Federal tax return for Clara S. Fry be included in the record on appeal. The respondent does not contest the motion and in fact in his brief relies upon the information contained in the tax return. Because we find that this document would be beneficial to our understanding of the case and would not prejudice the respondent, the petitioners' motion is granted. See People v. Guest (1986), 115 Ill. 2d 72, 503 N.E.2d 255.

The record reveals that on November 18, 1971, Clara S. Fry executed a deed in trust conveying to herself as trustee approximately 100 acres of land located in Will County, Illinois. Upon her death, a designated successor trustee was to then convey the property to the respondent. On August 8, 1986, Clara executed a will designating her stepson George Fry as the sole beneficiary. The will also contained a specific bequest of $3,000 to her church and referred to the existence of the inter vivos trust and the respondent's interest in that trust.

The record further shows that after Clara's death, the trustee conveyed the property to the respondent pursuant to the deed in trust. Although the property was not a probate asset, it was subject to Federal estate tax and valued at $700,000. It was the only non-probate asset.

The will was subsequently admitted to probate. It contained the following language relevant to this appeal:

" ARTICLE ONE

The expense of my last illness, my funeral and the administration of my estate shall be paid out of the ...


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