By Matthew A. Quick In a recent decision, the court in the case of In re Estate of Matthews, Deceased (1-10-1427; March 24, 2011; Cook County) ruled when a testator bequeaths real estate, the will must specifically provide for the estate to assume responsibility for real estate tax obligations, including delinquent taxes from years prior to testator's death, if the testator intends to give the real estate free of encumbrances. Although a testator need not use the precise statutory language of Section 20-19 of Probate Act, the testator must still include an express provision directing estate to assume responsibility for real estate taxes to shift tax obligation from a beneficiary to the estate.