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SURINA v. GILBERT

54 N.J. 68 (1969)

253 A.2d 465

IRENE L. CULLEN SURINA, INDIVIDUALLY AND AS A CO-EXECUTRIX AND A CO-TRUSTEE UNDER THE WILL OF LINUS R. GILBERT, DECEASED, PLAINTIFF-RESPONDENT, v. BLANCHE J. GILBERT, INDIVIDUALLY AND AS A CO-EXECUTRIX AND A CO-TRUSTEE UNDER THE WILL OF LINUS R. GILBERT, DECEASED, DEFENDANT-APPELLANT, AND NORMA G. FARR, INDIVIDUALLY AND AS A CO-EXECUTRIX AND A CO-TRUSTEE UNDER THE WILL OF LINUS R. GILBERT, DECEASED; FIRST TRENTON NATIONAL BANK, AS A CO-EXECUTOR AND A CO-TRUSTEE UNDER THE WILL OF LINUS R. GILBERT, DECEASED; LINUS GILBERT FARR; DOUGLAS RUSSELL FARR, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

March 31, 1969.

Decided May 19, 1969.

Attorney(s) appearing for the Case

Mr. Clyde A. Szuch argued the cause for appellant (Mr. Joel A. Wolff, on the brief; Messrs. Pitney, Hardin and Kipp, attorneys).

Mr. Michael R. Griffinger argued the cause for respondent Surina (Messrs. Crummy, Gibbons and O'Neill, attorneys).

Mr. Robert M. Backes argued the cause for respondent First Trenton National Bank (Messrs. Backes and Backes, attorneys).

Mr. Irving M. Hirsh argued the cause for Joseph I. Bedell, guardian ad litem for infant respondents.

Mr. George F. Hetfield argued the cause for Norma G. Farr, individually, etc. (Messrs. Hetfield and Hetfield, attorneys).

Mr. Alfred C. Clapp argued the cause for the guardian ad litem and for Norma G. Farr, individually, etc. (Messrs. Clapp and Eisenberg, of counsel).

The opinion of the court was delivered PER CURIAM.

The question is whether federal estate taxes should be paid out of the residue before calculation of the widow's share of residue. The trial court found against her and we certified her appeal before argument in the Appellate Division.

The will directs the payment from the residue of all estate and inheritance taxes and provides that no part of such taxes shall be recovered from or apportioned among recipients...

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