Park v. Carroll

MORRIS, Judge.

Appellants assign as error the trial court’s ruling that the devise of real property under item 4 of the will is a specific one. They contend that item 4 is a residuary devise of fealty and that the devisees taking thereunder should pay a pro rata share of federal estate taxes. We do not agree.

Appellants predicate their argument on the fact that the testator used the language — “[a] 11 real estate which remains at my death” (emphasis added), and the fact that item 4 is the last disposing clause in the will thereby occupying the “natural position” for a residuary devise.

In…