Nease v. Estate of Nease

CLARK, Judge.

The issue in this probate proceeding is where the final burden of federal estate taxes shall be allotted as among the transferees of the decedent’s property. Appealing from the judgment denying the claim for apportionment of the estate taxes are the minor grandsons of the testatrix who are beneficiaries of a testamentary trust created from the personal property of the deceased. Respondent, the son of the deceased, is the transferee of an interest in real estate owned by the deceased and ordered set over to respondent by a judgment which enforces an agreement made during…