Roser v. White

This appeal concerns construction of the last will and testament of William Ralph Roser, who died February 11, 1982, a resident of Orange County, Florida. The testator’s foreign will, dated November 4, 1966, was admitted to probate in the circuit court of White County, Illinois, on April 30, 1982. Carl A. Roser, one of the residuary beneficiaries under such will, subsequently petitioned that court to declare that the Federal estate and State inheritance taxes due from the estate should be equitably apportioned, per Florida statute, among the beneficiaries under the testator’s will and the…