First National Bank v. Judge Baker Guidance Center

Upon reports from Probate Court judges pursuant to G. L. c. 215, § 13, we are asked two questions: (1) whether, where the testator’s instruments are silent, G. L. c. 65A, § 5, as appearing in St. 1975, c. 684, § 73, 2 requires nontaxable charitable residuary shares of a probate estate and of two inter vivas trusts, which are included in a decedent’s estate for estate tax purposes, to contribute to the payment of estate taxes owing on account of the preresiduary and residuary taxable shares of the probate estate and trusts; and (2) whether a gift of “one-third (Vá) of the trust property held…