Brewer v. Peterson

MOLLOY, Judge.

This appeal attempts to abolish the “disappearing” presumption which has been adopted by our Supreme Court in a line of cases, 1 and to cause the adoption in this state of the “equitable apportionment” doctrine as to the payment of succession taxes imposed by federal and state laws upon decedent’s estates.

The action brought asked for a declaratory judgment that certain gifts made by Netta L. MacDonald shortly before her death to her nephew, Francis M. Peterson, 'were void, and, if not void, that the nephew he -required to bear a proportionate share of the substantial estate…