Jackson v. Jackson

The opinion of the court was delivered by

Schroeder, J.:

This appeal encompasses the issue of the proper apportionment of the burden of federal estate taxes and other debts and expenses, incident to the administration of a testate decedent’s estate, among the beneficiaries named in the decedent’s will. The primary question posed is whether a surviving spouse’s share in the estate of a testate decedent must bear a proportionate part of the federal estate tax liability.

The testator, Arthur J. Jackson, a resident of Long Island, Kansas, died on September 29, 1970, leaving a will dated December 29,…