Eisenbach v. Schneider

*645¶1

Cox, J.

Federal law controls the determination of the obligation to pay and the total amount of federal estate tax.1 However, state law generally retains its traditional role of determining testamentary intent respecting the impact of the estate tax on beneficiaries and distribution of the estate.2 Here, the settlors of the trust indenture at issue in this case clearly intended that the burden of paid estate taxes should be allocated pro rata between two funds described in the trust indenture. Neither the statutory right of recovery provision under the Internal Revenue Code3 nor other law…