The issue in this proceeding to construe an inter vivos trust agreement is whether estate taxes resulting from the grantor's death should be apportioned among the beneficiaries or paid "off the top".
Natalie P. Hoffman died on October 19, 1993 leaving a will dated April 18, 1989 and a revocable trust for her life income benefit, first executed on June 30, 1972 and last ratified at...
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