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Legal Opinion

Matter of Estate of Huffaker

Utah Supreme Court

Decided January 18, 1982No. 17482PublishedCited by 8 opinions

1Opinion of the Court

OAKS, Justice:

This is a contest between two fiduciaries over apportionment of death taxes. First Security Bank is the executor of the decedent’s estate, inventoried at $36,365. Continental Bank is the trustee of two revocable inter vivos trusts established by the decedent-trustor. Federal estate and state inheritance taxes on the taxable estate, including the decedent’s estate and the revocable trusts, totalled $110,582. By this petition, the executor seeks to determine how these taxes should be apportioned between the estate and the trusts. The district court ordered the trustee of the…

2Cases cited7 opinions

  1. Bolstad v. Wells Fargo Bank American Trust Co.California Supreme Court · 1961
  2. Estate of ArmstrongCalifornia Supreme Court · 1961
  3. Erieg EstateSupreme Court of Pennsylvania · 1970
  4. New York Trust Co. v. DoubledaySupreme Court of Connecticut · 1956
  5. Estate of CarleyCalifornia Court of Appeal · 1979

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. In the Matter of Estate of TovreaCourt of Appeals of Arizona · 1992
  2. In Re Estate of SiebrasseSouth Dakota Supreme Court · 2002
  3. In Re Estate of KapalaCourt of Appeals of Minnesota · 1987
  4. Matter of Estate of HamiltonCourt of Appeals of Utah · 1994
  5. Estate of McCoy v. Comm'rUnited States Tax Court · 2009

3 more not listed; retrieve them via the Exa API.

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