Stoddard v. Department of Treasury

Stanford C. Stoddard and John W. Butler appeal a probate court decision including certain property in the estate of Myrtle Fruehauf Chamberlin in determining the amount of inheritance taxes due.

On November 11, 1975, Myrtle Chamberlin established a revocable inter vivos trust with appellants named as trustees. Under article 7 of the trust, the appellants were directed to create a pour-over marital trust consisting of 50% of the donor’s adjusted gross estate in the event her husband Gerald survived her. The eighth article established the rights, duties and obligations of *71Gerald.1 In summary,…