St. Joseph's Clinton County Hospital, Inc. v. Kampwerth

The Circuit Court of Clinton County denied apportionment of Federal estate taxes, executor’s fees, and attorney fees among the devisees and legatees of the estate of the testatrix, Flora Ethel Maddux. The court ruled that the residuary estate should bear the burden of the estate taxes and fees without apportionment. Two residuary legatees, St. Joseph’s Clinton County Hospital Inc. (St. Joseph’s) and The First United Methodist Church of Carlyle (First United Methodist), appeal.

The testatrix executed her will on September 24, 1971, making 10 specific devises and bequests. The will did not…