In re the Estate of Coven

OPINION OF THE COURT

Renee R. Roth, S.

At issue here is a novel question of tax apportionment, namely, whether the donee of lifetime gifts is required to pay *133the additional tax where the inclusion of such gifts grosses-up the estate into a higher tax bracket.

Testatrix, Rose Coven, died on August 17, 1982. Her will divided her estate between her son Stuart and her daughter Roberta. To Roberta, Mrs. Coven left her residuary estate; to Stuart she left substantial preresiduary dispositions. Perhaps because such dispositions were unequal, Mrs. Coven expressly provided in article second of her will…