The sole question here, submitted on the basis of memoranda of law prepared by counsel for both sides, is whether a certain joint bank account passing to this decedent's father outside the will is exonerated from any statutory apportionment of estate taxes under EPTL 2-1.8 (subd. [c], par. [1]). The latter statute directs an apportionment "unless otherwise provided in the will or non-testamentary instrument."
The clause in...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.