Pnc Bank v. Roy

Gorman, Judgé.

{¶ 1} These consolidated appeals result from a complaint filed by the plaintiffs-appellees, the trustees of the Raymond L. Dance Trust, seeking the probate court’s declaration of the proper apportionment of the estate taxes upon Mr. Dance’s estate between two classes of beneficiaries: the appellees/cross-appellants, Mr. Dance’s two daughters and seven grandchildren from his first marriage (“the Dance children”), and the appellants/cross-appellees, the five children of Viola Dance, Mr. Dance’s second wife (“the Munsey children”). In 1999, the trustees had made substantial,…