In re Estate of Pratt

The petitioner, Elaine M. Pratt, appeals a decision of the Cheshire County Probate Court (Espiefs, J.) dismissing her objection to the final accounting of the respondent, Steven A. Knight, executor of the estate of David R. Pratt. The petitioner objected to the executor’s refusal to pay legacy and succession taxes on the proceeds from a joint bank account. We reverse and remand.

Through 1996, the decedent made deposits into a joint bank account with the petitioner. The petitioner withdrew the entire *565$46,876.59 in the account on October 19, 1996. The decedent died on October 20, 1996. His will…