Sandage v. Klier

Opinion

BAMATTRE-MANOUKIAN, J.

Unless either the decedent or federal law otherwise directs, both federal and California estate tax “shall be equitably prorated among the persons interested in the estate” in the manner prescribed in Probate Code sections 20110 through 20117. (Prob. Code, § 20110.) We are called upon to review the construction and application of Probate Code section 20113, which states that “[i]f a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary interest in, any property, the…