In re the Estate of Baker

The opinion of the court was delivered by

DREIER, P.J.A.D.

Defendants, Michael W. and Louise T. Alcott, appeal from an order of the Chancery Division, Probate Part, requiring them to reimburse the Estate of Mabel M. Baker in the amount of $18,150, representing the transfer inheritance tax paid as a result of the inter vivos transfer to defendants of decedent’s Medford, New Jersey home. Decedent Mabel Baker executed her Last Will and Testament on June 13,1994, specifically devising to Michael Alcott the Medford property she owned. The will also contained a tax *206apportionment clause which would…