Merry v. Lebel

McKUSICK, Chief Justice.

In this will construction action, Linwood L. Merry, executor of the will of Samuel C. Dickinson, sought in the Penobscot County Probate Court a determination whether the State of Maine inheritance tax normally borne by each specific legatee was under the Dickinson will ordered to be paid from the residue of the estate. The Probate Court construed the Dickinson will to resolve that issue in the affirmative, holding that the individual specific legatees were entitled to receive their specific bequests and devises unburdened by any state inheritance taxes. On appeal by…