Legal Opinion
In Re Estate of Hilliar
Wyoming Supreme Court
Decided June 29, 1972No. 4068PublishedCited by 15 opinions
1Opinion of the Court
McINTYRE, Chief Justice.
In connection with the estate of William A. Hilliar, deceased, the judge of the district court determined that the federal estate tax must be apportioned among all legatees and devisees in accordance with the provisions of the Uniform Estate Tax Apportionment Act (§§ 2-336 to 2-346, W.S.1957, 1971 Cum.Supp.). Harlan Zerbe, Leatha Zerbe, Matilda Stockham and Fred Stockham, as members of a class of beneficiaries, have appealed from such determination.
The Hilliar will contained the following bequest to Hilliar’s wife:
“SECOND: In the event that my wife, Emma N. Hilliar,…
2Cases cited10 opinions
- Harvey EstateSupreme Court of Pennsylvania · 1944
- In Re Ogburn's EstateWyoming Supreme Court · 1965
- Stadtfeld EstateSupreme Court of Pennsylvania · 1948
- Succession of JonesLouisiana Court of Appeal · 1965
- In Re Barret's EstateDistrict Court of Appeal of Florida · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Putnam v. PutnamMassachusetts Supreme Judicial Court · 1974
- Matter of Estate of NewellWyoming Supreme Court · 1988
- Matter of Estate of BellWyoming Supreme Court · 1986
- Bushee v. BusheeNorth Dakota Supreme Court · 1981
- STEINHOF v. MurphySupreme Court of Rhode Island · 2010
10 more not listed; retrieve them via the Exa API.