In Re Estate of Corso

OPINION OF THE COURT

ROBERTS, Justice.

On February 1, 1957, Anthony C. Corso (“testator”) executed his will. The will provided that his wife Helen Corso receive in trust an amount equal to the maximum allowable marital deduction under federal estate tax laws and that their daughter Carol receive the residue of the estate in trust. The will also contained a tax allocation clause directing that all inheritance and estate taxes be paid from the residuary estate.1 Some fifteen years after the execution of this will, testator and his wife Helen were divorced. As a consequence, under section 2507(2)…