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IN RE ESTATE OF HOLST

No. 80-430.

121 N.H. 675 (1981)

In re ESTATE OF RUTH FERNALD HOLST

Supreme Court of New Hampshire.

August 5, 1981.

Attorney(s) appearing for the Case

Upton, Sanders & Smith, of Concord (Richard F. Upton on the brief and orally), for the plaintiff, Mayland H. Morse, Jr., both as executor (as amicus curiae) and as trustee (as an interested party).

Orr & Reno P.A., of Concord (Neil F. Castaldo & a. on the brief and Mr. Castaldo orally), for the defendant residuary legatees.

BOIS, J.

The question presented is whether the "tax clause" in the decedent's will demonstrates a testamentary intent against apportionment of taxes as provided for under RSA ch. 88-A. The Probate Court (Cushing, J.) ruled that:

"[A]ll taxes due the State of New Hampshire under R.S.A. 86:6 on all property passing under the will ..., [and] all property passing outside of said will including the inter vivos trust be paid out of the residue of the probate...

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