Roe v. Estate of Farrell

The principal question presented on this appeal is whether, under its circumstances, the payment of Federal estate taxes should be equitably apportioned between the surviving tenants of property that was held in joint tenancy and the heirs at law of the decedent’s intestate estate. If equitable apportionment is held to be proper, there is the additional question whether contribution may also be required of the surviving tenants for costs of administration and for attorneys’ fees for services that directly resulted in benefit to them.

Margaret Farrell died intestate in Grundy County on April…