Martinson v. Kellogg-Citizens National Bank

Although the record in some respects is inconsistent and the tax order requiring- the executor to deduct the tax on the marital trust from the principal of the trust is in conflict with the second opinion of the court, the ultimate issue to be decided is whether the will provides the Wisconsin inheritance tax assessed on the marital trust is not to be deducted from the assets of that trust but is to be paid out of the assets of the estate. The specific portions of the will relevant to the issue are: Sections 1.03, 1.04, and 1.07. 1

The guardian ad litem for the children contends the marital…