EQUITABLE TRUST CO. v. RICHARDS


73 A.2d 437 (1950)

EQUITABLE TRUST CO. et al. v. RICHARDS et al. EQUITABLE TRUST CO. v. NOBLE et al.

Orphans' Court of Delaware, New Castle.

May 5, 1950.


Attorney(s) appearing for the Case

Clement C. Wood, Wilmington, for Equitable Trust Co. and Edward L. Richards, Jr., executors of the last will and testament of Elizabeth M. Richards, deceased.

William H. Foulk, Wilmington, for Rebecca F. McDonald and Phebe C. McDonald, equitable life beneficiaries of the residue of decedent's testamentary estate.

Caleb S. Layton, Wilmington, for Equitable Trust Co., trustee under the trust agreement executed by Elizabeth M. Richards on February 20, 1935.

Henry M. Canby, Wilmington, for Equitable Trust Co., trustee under the last will and testament of Elizabeth M. Richards, deceased.

Albert J. Stiftel, Wilmington, guardian ad litem for Jack Van Hart and T. George Van Hart, minors, interested under the will of Elizabeth M. Richards, deceased.

William Poole, Wilmington, and Sanford D. Beecher, of Duane, Morris & Hecksher, Philadelphia, Pa., for American Friends Service Committee, Inc., and Trustees of Philadelphia Yearly Meeting of Friends.

Clarence A. Southerland, Wilmington, filed a brief as amicus curiae in the Richards case in support of the entry of an order pursuant to the prayers of the petitions.

Caleb S. Layton, Wilmington, for Equitable Trust Co., executor of the last will and testament of Florence Mae Ely Beacom, deceased, one of the petitioners.

Henry M. Canby, Wilmington, for Equitable Trust Co., trustee under the last will and testament of Florence Mae Ely Beacom, deceased.

E. Ennalls Berl and James L. Latchum, Wilmington, for Equitable Trust Co., trustee for William H. Beacom and others.


HARRINGTON, President Judge.

The question is whether the Delaware act, Chapt. 119, Vol. 46 Laws of Del., providing for the equitable proration of federal estate taxes paid by executors applies to the estates of Elizabeth M. Richards, deceased, and Florence Mae Ely Beacom, deceased. Elizabeth M. Richards executed her last will and testament August 10, 1945, and a codicil thereto on...

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