Motion for Rehearing and/or Transfer to Supreme Court Denied October 9, 1997.
PUDLOWSKI, Judge.
This is an appeal from the trial court's judgment concerning the liability for the estate taxes issued to the non-testamentary beneficiaries and testamentary legatees of Elmer Cohen's (Testator's) Last Will and Testament (Will). Because the Will does not specifically direct the life insurance beneficiary be exempt from paying her pro rata share of estate taxes,...
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