Johnson v. Trust Co.

By Judge Robert P. Doherty, Jr.

This matter comes before the Court on the Petitioners’ request for aid and guidance by the Court in determining which portion of the Estate of Mr. Thomas L. Leivesley, Jr. (“Testator”) should bear the burden of federal and state estate taxes. In particular, the parties have asked the Court to determine whether the Testator invoked § 64.1-165 of the Code of Virginia (Í950), as amended, also known as the “anti-apportionment statute,” and, if so, what are the characteristics of the directions.

In brief, the Testator’s estate plan, which was created shortly before…