Estate of Cohen v. Crown

PUDLOWSKI, Judge.

This is an appeal from the trial court’s judgment concerning the liability for the estate taxes issued to the non-testamentary beneficiaries and testamentary legatees of Elmer Cohen’s (Testator’s) Last Will and Testament (Will). Because the Will does not specifically direct the life insurance beneficiary be exempt from paying her pro rata share of estate taxes, but does clearly evidence Testator’s intent to exonerate the specific and general legatees, we affirm in part and reverse and remand in part with directions.

I. Background

In November 1986 Testator purchased a life…