Tax Apportionment

The testator’s will directed that all taxes be paid from “my estate.”  The estate paid federal and state estate taxes on a taxable estate in which the value of non-probate property exceed the value of probate property.  Under local law, taxes are equitably apportioned unless the testator directs payment.

In Estate of Malik v. Lashkariya, 861 N.E.2d 272 (Ill App. Ct. 2006), the court held that the word “estate” meant probate estate and therefore equitable apportionment was precluded.