In Re the Estate of Adair

The opinion of the court was delivered by

Prager, J.:

This case involves a dispute between a charitable residuary beneficiary and a noncharitable residuary beneficiary, in a testate estate, over the method of apportionment of federal estate taxes. The coexecutors petitioned the district court for construction of the will and directions as to the payment of federal estate taxes. In their petition, the coexecutors presented the following questions for the court’s determination;

“ ‘Are the amounts of the religious-charitable and public-use devises and bequests determined and deducted before the…