This appeal raises the question of whether estate taxes may properly be apportioned, pursuant to EPTL 2-1.8, against inter vivos gifts made by the decedent as well as against testamentary and nontestamentary assets distributed as a result of the decedent's death. Petitioner, executor of the decedent's estate and the donee of certain inter vivos gifts from the decedent, contends that the statute does...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.