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MATTER OF ESTATE OF HUFFAKER

No. 17482.

641 P.2d 120 (1982)

In the Matter of the ESTATE OF Marshall E. HUFFAKER, Deceased.

Supreme Court of Utah.

January 18, 1982.

Attorney(s) appearing for the Case

Daniel W. Anderson, Salt Lake City, for appellant.

William J. Cayias, Salt Lake City, for respondent.

OAKS, Justice:

This is a contest between two fiduciaries over apportionment of death taxes. First Security Bank is the executor of the decedent's estate, inventoried at $36,365. Continental Bank is the trustee of two revocable inter vivos trusts established by the decedent-trustor. Federal estate and state inheritance taxes on the taxable estate, including the decedent's estate and the revocable trusts, totalled $110,582. By this petition, the executor seeks to determine...

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