In re the Accounting of Smithers

John D. Bennett, S.

The apparently complex problems in this accounting proceeding, involving apportionment of estate taxes, are simplified by the requirement that statutory apportionment of estate taxes must apply unless directions in the will to the contrary be explicit, clear and unambiguous. The Attorney-General here, on behalf of charitable beneficiaries under the decedent’s will, has interposed objections to the account. The parties have agreed that the court first consider those objections relating to the manner in which the executors have apportioned estate taxes, which objections may…