Reller v. Hays

This is an action by the executrix of the will and estate of Merrill R. Reller, deceased, to recover from the beneficiaries of the estate the inheritance and estate taxes which had been apportioned and prorated to the respective shares. The trial court sustained the plaintiff’s motion and entered summary judgment against the beneficiaries, including the trust, for the taxes plus interest which had been paid by the executrix.

The appellants are Sally A. Hays and John McArthur, beneficiaries of the trust created under paragraph III of the will. They contend the trial court erred in considering…