Wilmington Trust Co. v. Copeland

Herrmann, Judge:

The plaintiffs are the executors under the will of Charles Copeland, deceased. Pursuant to the provisions *98of the Delaware Apportionment Statute1, the plaintiffs seek proration of the federal and Delaware estate taxes which have been levied against the estate of Charles Copeland and which have been paid by them as executors.

Insofar as need be stated here, the uncontroverted facts are these:

Charles Copeland died on February 3, 1944. His will, dated December 16, 1942, was duly probated and the plaintiffs qualified as executors thereunder. The plaintiffs filed federal and Delaware…