In Re Estate of Barnard

Opinion by

Judge NEY.

In this estate proceeding, Kaeli Jo Moore (child), the daughter of the decedent, James W. Barnard, appeals the amended order of the trial court apportioning responsibility for estate taxes to her and to the decedent’s business partner, Henry Wiltfang (partner). The partner cross-appeals the order. We reverse and remand with instructions.

Barnard executed a holographic will, in which the partner was named the primary beneficiary. After admission of this will to probate, Barnard’s widow claimed an elective share of one-half of the augmented estate under § 15-11-201, et seq.,…