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BREWER v. PETERSON

No. 1 CA-CIV 407.

9 Ariz. App. 455 (1969)

453 P.2d 966

Helen Irene Rymal BREWER and the First National Bank of Arizona, Phoenix, as Executor of the Estate of Netta L. MacDonald, Deceased, Appellants, v. Francis M. PETERSON and Walda J. Peterson, his wife, Appellees.

Court of Appeals of Arizona.

Rehearing Denied June 3, 1969.

Review Denied June 24, 1969.

Attorney(s) appearing for the Case

Moore, Romley, Kaplan, Robbins & Green, by Elias M. Romley and Kenneth J. Sherk, Phoenix, for appellants.

Lewis, Roca, Beauchamp & Linton, by James Moeller and Charles F. Wilkinson, Phoenix, for appellees.

MOLLOY, Judge.

This appeal attempts to abolish the "disappearing" presumption which has been adopted by our Supreme Court in a line of cases,1 and to cause the adoption in this state of the "equitable apportionment" doctrine as to the payment of succession taxes imposed by federal and state laws upon decedent's estates.

The action brought asked for a declaratory judgment that certain gifts made by Netta L. MacDonald shortly before...

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