Wilmington Trust Co. v. Copeland

Southerland, Chief Justice,

delivering the opinion of the court:

This case presents the question whether the estate of the late Charles Copeland is subject to the provisions of the act of April 2, 1947, as amended, which directs, in the absence of contrary instructions from a decedent, an equitable apportionment of the liability for the payment of estate taxes; and if subject to the act, to what extent.

The facts are these:

On April 4, 1930, Charles Copeland, a resident of New Castle County, Delaware, transferred to Wilmington Trust Company certain insurance policies on his life and certain…