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ESTATE OF MALPAS

Docket No. H008602.

7 Cal.App.4th 1901 (1992)

9 Cal. Rptr.2d 806

Estate of RENEE A. MALPAS, Deceased. ABRAM SANDAGE, as Executor, etc., Petitioner and Respondent, v. DIANE D'ALBERT KLIER, Objector and Appellant.

Court of Appeals of California, Sixth District.

July 13, 1992.

Attorney(s) appearing for the Case

COUNSEL

Washburn & Parker and David V. Parker, for Objector and Appellant.

Jeffrey J. Bosshard, for Petitioner and Respondent.

OPINION

BAMATTRE-MANOUKIAN, J.

Unless either the decedent or federal law otherwise directs, both federal and California estate tax "shall be equitably prorated among the persons interested in the estate" in the manner prescribed in Probate Code sections 20110 through 20117. (Prob. Code, § 20110.) We are called upon to review the construction and application of Probate Code section 20113, which states that "[i]f a trust is created...

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