Regents of the University v. Trust Co. of Ga.

Beid, Chief Justice.

The main question presented is whether estate taxes paid by the Trust Company of Georgia, as executor of the estate of Mrs. Florence Haile Brownell, should be charged wholly against her individual estate and thereby to her ultimate beneficiary, Bhode Island Hospital Trust Company, as trustee, or whether these taxes should, be allocated, pro rata, between her personal estate and the Regents of the University System of Georgia, as beneficiary, by virtue of Mrs. Brownell’s exercise of power of appointment under her husband’s will. A former petition for construction and…