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MATTER OF ESTATE OF STRATTON

No. 88-1.

756 P.2d 1342 (1988)

In the Matter of the ESTATE OF Robert A. STRATTON, Deceased. ESTATE OF Paul O. STRATTON, Betty L. Stratton, Executrix, Appellant (Petitioner), v. Signe M. STRATTON, A.D. Fulton, Joseph B. Stratton and Donald N. Stratton, Appellees (Respondents).

Supreme Court of Wyoming.

June 28, 1988.

Attorney(s) appearing for the Case

Mason F. Skiles, Laramie, for appellant.

Catherine MacPherson of Johnson, MacPherson & Noecker, Rawlins, for appellees.

Before BROWN, C.J., and THOMAS, CARDINE, URBIGKIT, MACY, JJ.

BROWN, Chief Justice.

After a hearing upon the objections of certain legatees to the executor's proposed apportionment of taxes the court ruled:

"* * * all taxes occasioned by the death of Robert A. Stratton shall be paid from the residue of the estate, and shall not be apportioned among all person in the estate."

Appellants raise two issues:

I

"Whether there should be apportionment of...

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