Risor v. Brown

George Rose Smith, Justice.

This suit was brought by the appellant, as administratrix of the estate of Oddie M. Anderson, deceased, to require the appellee, Gordon Brown, to contribute his proportionate share of the. federal and state estate taxes that had been paid by the administratrix upon the decedent’s estate. This appeal is from a decree holding that- Brown is under no duty to contribute to the payment of the taxes (except with respect to a small testamentary bequest not in issue).

The facts are not in dispute. On March 4, 1964, Mrs. Anderson gave Brown securities worth $22,000. The donor…