Sturtevant v. Greater Los Angeles Zoo Ass'n

*50Opinion

VOGEL (Miriam A.), J.

We hold in this case that where, as here, a decedent’s will attempts to specify the manner in which death taxes are to be allocated but does so in an ambiguous manner, extrinsic evidence is admissible to clarify the decedent’s intent. We also hold that a direction in a will, as construed with the aid of extrinsic evidence, that all death taxes are to be paid by the residuary estate created by a living trust executed at the same time as the will and as part of an integrated testamentary plan satisfies the requirements of subdivision (b)(1) of section 20110 of the…