In Re Roe Estate

The personal representative of decedent’s estate petitioned the probate court to determine whether estate taxes on decedent’s estate should be apportioned pursuant to the Uniform Estate Tax Apportionment Act, MCL 720.11 et seq.; MSA 27.3178(167.101) et seq., or whether the estate taxes should be paid from the residue of decedent’s trust. From a determination that estate taxes should be apportioned pursuant to the act, petitioner appeals as of right. Petitioner is joined in this appeal by appellees, great-grandchildren of decedent, represented by the guardian ad litem.

On October 11, 1979,…