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WILMINGTON TRUST CO. v. COPELAND

91 A.2d 200 (1952)

WILMINGTON TRUST CO. et al. v. COPELAND et al.

Orphans' Court of Delaware, New Castle.

July 31, 1952.

Attorney(s) appearing for the Case

Caleb S. Layton and Charles F. Richards, of Richards, Layton & Finger, and William S. Potter, of Berl, Potter & Anderson, all of Wilmington, for plaintiffs.

Lammot duPont Copeland and Pamela Cunningham Copeland, defendants, in propria persona.

Alexander L. Nichols, of Morris, Steel, Nichols & Arsht, of Wilmington, for defendants Lammot duPont Copeland, Jr., Louisa D'Andelot Copeland, Gerret Van Sweringen Copeland and Wilmington Trust Company, trustee.

HERRMANN, Judge.

The plaintiffs are the executors under the will of Charles Copeland, deceased. Pursuant to the provisions of the Delaware Apportionment Statute1, the plaintiffs seek proration of the Federal and Delaware estate taxes which have been levied against the estate of Charles Copeland and which have been paid by them as executors.

Insofar as need be stated here, the uncontroverted...

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