Engelbrecht v. Earl

This appeal arises from an order entered in probate and involves the apportionment of estate taxes. During his lifetime the decedent deeded interests in three parcels of real estate to the appellant, so that appellant and decedent became joint tenants with right of survivorship. Because the decedent had retained an interest in the properties, they were part of his estate for purposes of federal estate taxation, and the personal representative paid the estate taxes on the property.

The personal representative then moved the probate court to require appellant to reimburse the estate, pursuant to…