Matter of Estate of Meyer

OPINION

BAKER, Judge.

Appellants-Respondents Scot L. Burke and Kathy A. Burke appeal the trial court’s ruling on cross-motions for partial summary judgment that the death tax liability should be shared proportionally between two trusts created by the decedent Harold Meyer. Ap-pellees-Petitioners Janet Cleland, Beth Gar-rigus, Tim Cleland, Gary Cleland, Dianne Carlsson, Tamara Cleland (the Clelands) and Bank One cross-appeal.

FACTS 1

This case arises from conflicting tax payment provisions in a will and a subsequent inter vivos trust. On April 1, 1985, Meyer executed his will which provided that…