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IN RE ROBBINS ESTATE

No. 7315.

116 N.H. 248 (1976)

In re BESSIE E. ROBBINS ESTATE

Supreme Court of New Hampshire.

April 30, 1976.

Attorney(s) appearing for the Case

Clancy & O'Neill for Raymond E. Lorden, executor of the estate of Bessie E. Robbins, filed no brief.

Albert J. Lipnick, guardian ad litem, filed no brief.

GRIFFITH, J.

Certification of questions of law by the Hillsborough County Probate Court (Copadis, J.), pursuant to RSA 547:30 relating to questions of administration and distribution in the estate of Bessie E. Robbins who died testate April 15, 1975.

The certified questions transferred are:

1. Is the federal estate tax due by virtue of decedent's death included among the taxes directed to be paid out of the residue under article sixth of the...

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