Estate of Ginn v. Almond

JAMES EDWARD WELSH, Chief Judge.

At issue in this case is the construction of M. Stanley Ginn’s will as to where the burden of paying the estate taxes should lie. Ginn’s daughter, Appellant Nancy Almond (“Almond”), filed a petition for will construction seeking application of the doctrine of equitable apportionment, which burdens the property that generates estate taxes with the payment of those taxes. The circuit court granted summary judgment in favor of the Respondents (Ginn’s grandchildren) on Almond’s counts pertaining to equitable apportionment, finding *293that the testator’s intent was for…