In re Annie G. Crozier Estate

The provision in the first paragraph of the will directing payment of “inheritance taxes out of my estate” is not a model form and contains the seeds of ambiguity. It is not clear whether the quoted clause is to include payment of the Federal estate tax. Cf. In re Barnhart Estate, 102 N. H. 519, 523. This is a matter that should not be left to post-mortem planning. 2 Casner, Estate Planning (3d ed. 1961) 1132-1139, and 1963 Supplement; Leach & Logan, Future Interests and Estate Planning 990-991 (1961). “The location of the ultimate liability for Federal and state death taxes is of great…