The Law - The Illinois Probate Act of 1975 - Sec. 14-3

(755 ILCS 5/14‑3) (from Ch. 110 1/2, par. 14‑3)
   
Sec. 14‑3. Inventories and appraisals as evidence. Inventories and appraisals and
authenticated copies thereof may be given in evidence in any suit by or against the
representative but are not conclusive for or against him if other evidence is given that the
estate was worth or was sold in good faith for more or less than its appraised value.

(Source: P.A. 79‑328.)