ESTATE OF BAUKNECHT

No. 44.

49 Wis.2d 392 (1971)

182 N.W.2d 238

ESTATE OF BAUKNECHT: MARTINSON, Guardian ad litem, Appellant, v. KELLOGG-CITIZENS NATIONAL BANK, Trustee, and others, Respondents.

Supreme Court of Wisconsin.

Decided January 5, 1971.


Attorney(s) appearing for the Case

For the appellant there was a brief by Westring & Martinson of Green Bay, and oral argument by John E. Martinson.

For the respondent Kellogg-Citizens National Bank the cause was submitted on the brief of Wilmer & Surplice of Green Bay.


HALLOWS, C. J.

Although the record in some respects is inconsistent and the tax order requiring the executor to deduct the tax on the marital trust from the principal of the trust is in conflict with the second opinion of the court, the ultimate issue to be decided is whether the will provides the Wisconsin inheritance tax assessed on the marital trust is not to be deducted from the assets of that trust but is to be paid out of the assets of the estate. The specific...

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