In re the Construction of the Will of Higgins

The testator created inter vivos trusts in 1925 and 1931, which are part of his taxable estate. In determining whether estate taxes resulting from inter vivos trusts should be borne entirely by the testamentary estate, or equitably apportioned among the trusts, it is not possible to engage in a speculative inquiry concerning what the testator might have done if he had known that this problem would arise. His intention must be found in the language of the will. Otherwise, apportioning the burden among inter vivos trusts would be decreed in some cases but not in others, although the language of…