In re Estate of Holst

The question presented is whether the “tax clause” in the decedent’s will demonstrates a testamentary intent against apportionment of taxes as provided for under RSA ch. 88-A. The Probate Court (Cushing, J.) ruled that:

“[A]ll taxes due the State of New Hampshire under R.S.A. 86:6 on all property passing under the will . . . , [and] all property passing outside of said will including the inter vivos trust be paid out of the residue of the probate estate. The court also rules and decrees that all Federal Estate taxes including the amount due the State of New Hampshire both on property passing…