Friday v. Exchange State Bank

SACKETT, Judge.

We address the issue of responsibility for payment of federal estate tax and state estate tax as between a marital trust established by the Will of Robert L. Miller and the estate of Robert’s wife Bernice who was beneficiary of the trust and had a general power of appointment which she never exercised. We determine the trial court made a correct determination of the responsibility for taxes and affirm.

Appellant is Helen Friday, executor of the estate of Bernice M. Miller, who filed a claim against appellees The Exchange State Bank, Trustee of the Robert L. Miller Marital Trust.…