Hollis v. Forrester

This appeal concerns the proper application, to stipulated facts, of Ala. Code 1975, § 40-15-18, which provides, in pertinent part:

"Unless the decedent directs otherwise in his will, all estate taxes, whether state or federal, payable by reason of the death of the decedent, shall be paid by the executor or other personal representative out of the estate property and shall be a charge against the residue thereof, and the executor or other personal representative shall be under no duty to recover from anyone for the benefit of the estate the pro rata portion of the estate tax attributable to…