Bandy v. Clancy

Dissenting Opinion by

McDonald, J.,

which Barbera, C.J., and Greene, J., join

The Majority opinion appears to be based on the premise that the pre-eminent value for any testator is the avoidance of taxes. Perhaps there are people like that. If so, one would expect them to have bought a Yugo years ago and scrupulously maintained it to minimize and thereafter avoid the automobile excise tax.

In fact, while paying no more taxes than necessary is significant, most people have other values that also inform important decisions for their lives — and for their heirs. In the purchase of a car, for…