Gratz v. Hamilton

STEWART, Judge.

The sole issue presented for determination in this appeal is whether the specific legatees in the third clause of the will of Rodney Haggard, deceased, are liable for the payment of federal estate taxes and state inheritance taxes or whether all such taxes should be borne by the residuary legatees, the appellants, Ella Haggard Gratz and Rodney Warfield Gratz.

The clause of the will in question reads:

“3. To my sister, Anna Perdue, my nieces, Lucile Gilbert, Margaret Baldwin, and Virginia Haggard, $5,000.00, $2500.00 and $2500.00, respectively, and in the order herein named;…