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IN RE ESTATE OF VANCE

No. 2679-1.

11 Wn. App. 375 (1974)

522 P.2d 1172

In the Matter of the Estate of MARGARET A. VANCE, Deceased. VANCE CLIPSON, Appellant, v. GEORGE VANCE et al., Respondents.

The Court of Appeals of Washington, Division One.

June 3, 1974.

Attorney(s) appearing for the Case

Elvidge, Veblen, Tewell, Bergmann & Taylor and James H. Krider and John Veblen, for appellant.

Williams, Lanza, Kastner & Gibbs, DeWitt Williams, P. Arley Harrel, Graham, McCord, Dunn, Moen, Johnston & Rosenquist, W.H. Jaynes, Jr., and Michael J. Swofford, for respondents.

SWANSON, C.J.

Is it a breach of trust for executors of an estate to appeal an Internal Revenue Service agent's determination of the value of certain estate stock being purchased by the coexecutor, pursuant to an option contained in the will, if the net effect of a successful appeal to the tax court would be to (1) reduce the cost of the stock to the coexecutor purchaser and thereby (2) reduce the net amount for distribution to the heirs? The trial court ruled that...

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