In re the Estate of Jaret

Orrin G. Judd, S.

A legatee devisee objects to apportionment of estate taxes proposed in the account, contending that the will exonerated her devises from contribution to taxes.

The ‘ first ’ ’ article of the will directs payment of debts and funeral expenses; the “ second ” bequeaths personal effects to the wife; and the “third” is a marital trust clause, which creates a trust of 50% of the adjusted gross estate for the benefit of his wife. The “ fourth ” article provides: “Any and all succession, inheritance or estate taxes, State and Federal, levied or assessed by reason of my death, whether…