Legal Question in Wills and Trusts in Illinois

Yes a deceased person's money would be part of their estate.

Any sums "recovered" probably are property of the estate of the deceased person, to be distributed in accordance with the laws of Illinois and the decedent's will, if he or she had one. Whether the recovery of the sums implicates the decedent, his or her estate, or his or her heirs or beneficiaries for income tax depends on the facts and circumstances concerning what was "recovered". It's iimpossible to provide a better answer without knowing all hte facts and circumstances. If there is an executor or administrator for the deceased person, this issue should be discussed with that representative and the attorney for the estate.