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ESTATE OF GERHARD v. CRAM BY MINOR

No. 24199.

455 S.E.2d 683 (1995)

In the Matter of the ESTATE OF Arthur H. GERHARD, Jr., Edward F.L. Bruen, as Personal Representative, Respondent, v. John S. CRAM by his Guardian Ad Litem, John MINOR, Esquire; Peter C. Cram; Edith Clair Cooper Cram Vidich; Henry S. Cram, Jr.; Lou Rowan DuFresne; Philippus Miller, Jr.; Eliza Ames Littlefield; Ottilie Wight Conway; Charles H. Wight, III; Ann Ames Deetz; George G. Miller; Millicent Ames Adamson; Alison Withrop Ames; Katrina Woolsey Ames; Anna Gerhard Ames; Mary C. Smith; Corestates Bank and Philippus Miller, Jr., as Co-Trustees of that certain Trust Agreement dated April 1, 1931; The Bank of New York and Edward F.L. Bruen, as Trustees of that certain Trust Agreement dated March 21, 1950, last amended March 26, 1965; and John Doe and Richard Roe, fictitious names representing as a class those unknown and unborn persons who may be or are remainderpersons of the Trust dated March 21, 1950, last amended March 26, 1965, Defendants, All of whom are Respondents, Except Corestates Bank, Co-Trustee, Appellant.

Supreme Court of South Carolina.

Decided February 27, 1995.

Attorney(s) appearing for the Case

William A. Ruth and Michael G. Olivetti, Hilton Head, for appellant.

William M. Bowen, of Bowen, Pitts & Morton, Hilton Head, for respondent John S. Cram.

John W. Minor, Jr., of Hughes & Wieter, P.A., Hilton Head, Guardian Ad Litem for John S. Cram.

John J. McKay, Jr., Hilton Head, for respondent Henry S. Cram, Jr.

William R. Phipps, of Bethea, Jordan & Griffin, P.A., Hilton Head, for respondent Lou Rowan DuFresne.

Roberts F. Vaux, of Vaux & Marscher, P.A., Hilton Head, for respondent Edward F.L. Bruen.

Joseph M. Samulski, of Emmet, Marvin & Martin, New York City, for respondent The Bank of New York.

All other respondents, pro se.

MOORE, Justice:

This is a will construction case involving allocation of the liability for estate taxes. We affirm in part and reverse in part.

FACTS

Decedent Gerhard died September 16, 1990. At the time of his death, Decedent's gross estate for purposes of federal and state estate tax liability1 included the following assets:

  1) Real estate           ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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