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IN RE ESTATE OF THOMPSON

No. 7873.

118 N.H. 361 (1978)

In re ESTATE OF ALICE BEMIS THOMPSON

Supreme Court of New Hampshire.

May 17, 1978.

Attorney(s) appearing for the Case

Cooper, Hall & Walker, of Rochester (C. Russell Shillaber orally), for the executors.

BATCHELDER, J.

(By special assignment pursuant to RSA 490:3.) On petition by the executors of the estate of Alice Thompson, the Probate Court, Carroll County (Shea, J.) certified the following questions of law to this court pursuant to RSA 547:30:

1. Where does the burden for payment of death taxes fall when the direction of the testatrix to pay such taxes from the residue of the estate partially fails? 2. If the death tax is to be apportioned...

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