Stickley v. Stickley

In this appeal, we determine whether an article in a will, which directs all estate taxes and administration expenses to be paid out of the residuary estate, avoids apportionment of the remaining estate taxes upon depletion of the residuary estate. Because the testator treated all debts the same, we conclude that the estate taxes should not be apportioned and, therefore, will affirm the judgment of the lower court.

I

This case concerns the interpretation of Article One in the Last Will and Testament of Daniel C. Stickley (the Testator), who died on May 4, 1995. Article One of his will addresses…