Sanders v. Boyer

OPINION

HAIRE, Judge.

The primary issue presented in this appeal is whether the trial court erred in ordering the Arizona domiciliary personal representative (appellant) to pay from the residuary estate (of which appellant is the beneficiary) all estate taxes and the cost of ancillary administration relating to certain Oklahoma real property which was specifically devised to appellee. The estate taxes in issue were those imposed by the State of Oklahoma. We affirm the trial court’s order.

At the time of her death, the decedent, Julia May Boyer, was domiciled in Arizona, and owned real property…