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PIPKIN v. HAYS

No. 11923.

482 S.W.2d 59 (1972)

Rachel Gansel PIPKIN, Individually and as Co-Independent Executrix of the Estate of Enid T. Hays, Deceased and Eda Frances Gansel, Appellants, v. Robert D. HAYS, Individually and as Co-Independent Executor of the Estate of Enid T. Hays, Deceased, et al., Appellees.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied July 12, 1972.

Attorney(s) appearing for the Case

Gibson, Ochsner, Adkins, Harlan & Hankins, Jon Oden, Amarillo, for appellants.

Sam McCollum, III, Brady, for appellees.

O'QUINN, Justice.

This is a declaratory judgment action brought by a devisee and one of the two independent executors of a will, seeking construction of a provision in the will affecting the burden of taxation.

The question to be decided is whether, by use of the phrase "any and all inheritance taxes," the testatrix intended the term to encompass all "death taxes," including "estate taxes."

Enid T. Hays made her will on July 10, 1953, in which she...

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