Schinker v. McCraw

This case involves the question of whether an estate is liable for any year-of-death real estate taxes on specifically devised property. We conclude that since the will in question does not provide for paying these taxes out of the estate, the estate is not liable for them. We reverse.

The pertinent facts are few and undisputed. Esther R. Karrels died on June 30,1987, before 1987 real estate taxes were levied on her residence. Karrels’ will directed that “all [her] just debts and funeral expenses be paid out of [her] estate.” The will specifically devised Karrels’ residence to Peggy McCraw. No…