February 17, 2009
T. KIMBALL BROOKER, as ) Appeal from the
Executor of the Estate of ) Circuit Court of
Nancy Neumann Brooker, ) Cook County.
LISA MADIGAN, in her official )
capacity as Attorney General of )
the State of Illinois, and ) No. 05 CO IT 000001
ALEXI GIANNOULIAS, as Treasurer )
of the State of Illinois, )
(Maria Pappas, in her official )
capacity as Treasurer of Cook ) The Honorable
County, Illinois, ) Paul A. Karkula,
Defendant). ) Judge Presiding.
JUSTICE GARCIA delivered the opinion of the court.
This appeal questions whether the estate of Nancy Neumann
Brooker, valued at more than $68 million, is liable to the State
of Illinois for $3,530,949.32 in estate "death" taxes. The
answer hinges on the interpretation of the 2003 amendment to the
Illinois Estate and Generation-Skipping Transfer Tax Act that
defines "State tax credit" at the time of Ms. Brooker's death as
"an amount equal to the full credit calculable under Section 2011