The Illinois inheritance tax is a tax on the right of succession, and the burden of the tax is placed on the successor to the property, whether such successor be a legatee, devisee, donee, or beneficiary. See In re Estate of Monroe, 105 Ill. App.3d 1114, 435 N.E.2d 709, 711 (1982). The burden accrues:

See, e.g.,Hagney v. Lopeman, 147 Ill.2d 458, 168 Ill.Dec. 829, 590 N.E.2d 466, 467 (1992) ("Catherine Stevens died intestate on October 15, 1981. Upon her death, the defendant took title to 230 acres of farmland.") (emphasis added); Glaser v. Chicago Title & Trust Co., 393 Ill. 447, 66 N.E.2d 410, 414 (1946) (holding that property of a testator not devised by will passed to his heirs via intestacy "and was so held by them at the time of [his] death"); Preston v. Casner, 104 Ill. 262, 267 (1882) ("The title to the lands remained in the intestate, and of course at his death descended to his heirs at law.") (emphasis added); Sturgis v. Ewing, 18 Ill. 176, 185 (1856) ( "The moment the testator or intestate dies, then the rights of the devisees or heirs attach at once, for the title is then already vested....") (emphasis added); Illinois v. First Bank Trust of Shelbyville, 105 Ill.App.3d 1114, 61 Ill.Dec. 868, 435 N.E.2d 709, 711 (1982) ("[P]roperty vests, either by terms of a will or by statutory intestate succession, on the death of the decedent. ") (emphasis added); Steiner v. Lawson, 71 Ill.App.2d 392, 219 N.E.2d 121, 127 (1966) ("[T]he equitable titles and beneficial interests in the three parcels remained in Weil until his intestate death, when the beneficial interests descended in equal shares to his three heirs at law ....") (emphasis added).

Under Illinois law, an interest in inherited property generally vests on the date of death of the decedent. See In re Kohtz, 2000 WL 33950791 (Bankr. C.D. Ill. 2000) (interest in inheritance is acquired on date of death for purposes of § 541(a)(1)(a)); see also Weiland v. Weiland, 297 Ill. App. 239, 243, 17 N.E.2d 625, 627 (1938) (under Illinois law, legal title to personal property vests in administrator of deceased's estate and equitable title vests in heirs); Illinois v. First Bank Trust of Shelbyville, 105 Ill. App. 3d 1114, 1116, 435 N.E.2d 709, 711 (1982) ("property vests, either by terms of a will or by statutory intestate succession, on the death of the decedent"). Arthur Morawski died prior to 2002, when United States v. Calabrese and related criminal cases were filed. Michael Morawski filed an "Affidavit of Heirship" in the Calabrese case in April 2008.

The principles enunciated in Graves have often been echoed in subsequent cases. (See Hanberg v. Morgan (1914), 263 Ill. 616, 622, 105 N.E. 720, 722; People v. Flanagin (1928), 331 Ill. 203, 209-10, 162 N.E. 848, 850; People v. Upson (1930), 338 Ill. 145, 150-51, 170 N.E. 276, 279; In re Estate of Monroe (1982), 105 Ill. App.3d 1114, 1116, 435 N.E.2d 709, 711.) The administrator does not appear to dispute that the proper basis for valuation of the decedent's estate is market value at time of death, but contends that the diminution in value of the real property which occurred between the filing of the initial tax return and the amended return should be allowed as an expense of administration, citing Caskey v. New Hampshire (1945), 93 N.H. 438, 43 A.2d 768.

(See, e.g., In re Estate of Graves (1909), 242 Ill. 212, 89 N.E. 978; In re Estate of Monroe (1982), 105 Ill. App.3d 1114, 435 N.E.2d 709.) Instead, he argues that the cases so holding are inapposite because the will contests leading to the settlements therein were brought by parties not mentioned in the will; whereas here, the contest was initiated by named beneficiaries.