Whitbeck v. Aldrich

This is an appeal from so much of the decree of the probate judge as rules that the Federal estate tax on the estate of Emily L. Swift, including trust property under the will of her deceased husband over which she exercised a power of appointment, is a charge against her “general or probate estate” and is not a charge on the trust property. There was no error.

General Laws c. 65A, § 5, cl. 2, provides, in effect, for the payment of the tax, on property which is subject to a power of appointment, from that property, “except as otherwise provided or directed by the trust instrument ... or by…