WILMINGTON TRUST CO. v. COPELAND


94 A.2d 703 (1953)

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

Supreme Court of Delaware.

February 5, 1953.


Attorney(s) appearing for the Case

Caleb S. Layton, Charles F. Richards and William S. Potter, of Wilmington, for appellants.

Alexander L. Nichols, of Wilmington, for appellees Lammot duPont Copeland, Jr., Louisa D'Andelot Copeland, Gerret Van Sweringen Copeland and Wilmington Trust Co., trustee under an agreement dated April 4, 1930.

SOUTHERLAND, C. J., and WOLCOTT and TUNNELL, JJ., sitting.


SOUTHERLAND, Chief Justice.

This case presents the question whether the estate of the late Charles Copeland is subject to the provisions of the Act of April 2, 1947, as amended, which directs, in the absence of contrary instructions from a decedent, an equitable apportionment of the liability for the payment of estate taxes; and if subject to the act, to what extent.

The facts are these:

On April 4, 1930, Charles...

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