In re Estate of Carter

YOUNG, District Judge.

MEMORANDUM OPINION AND DECLARATORY JUDGMENT

Josephine Carter Billow and T. Barton Carter, executors in this matter, filed a final accounting and petition for distribution of the estate of Sydney Carter. ,1. have reviewed the final accounting and petition and I note that property in an inter vivos trust of Sydney Carter was included in the probate estate, and Virgin Islands inheritance tax was paid on the property passing in trust. The probate estate is limited to property which passes pursuant to the testator’s will or by descent and distribution if the decedent died…