Legal Opinion
Matter of Estate of Shapiro
Court of Appeals of Minnesota
Decided April 26, 1985No. C3-84-1684PublishedCited by 2 opinions
1Opinion of the Court
OPINION
PARKER, Judge.
The trustees of a family trust established under the will of Leonard Shapiro appeal from an order determining that the share of the surviving spouse, who elected against the will, should not be charged with payment of any federal estate taxes. They contend the clear language of the statute governing elective shares, Minn. Stat. § 525.16 (1974), requires that federal estate taxes be deducted before the elective share is determined. We affirm.
FACTS
Leonard Shapiro died in March 1974, survived by his wife, Bertha Shapiro, and other relatives. He had no children. The first…
2Cases cited6 opinions
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Boeing v. OwsleySupreme Court of Minnesota · 1913
- Alexandria National Bank v. ThomasSupreme Court of Virginia · 1973
- In Re Estate of PaulsonSupreme Court of Minnesota · 1940
- In re the Estate of ClarkNew York Surrogate's Court · 1980
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3Cited by2 opinions
- Matter of Estate of ShapiroSupreme Court of Minnesota · 1986
- Rockler v. SevareidDistrict of Columbia Court of Appeals · 1997