HADDEN, Justice.
This is an appeal of a declaratory judgment construing the apportionment of death taxes provisions in the will of Paul Key Peterson, deceased. In its judgment the trial court construed the will so that nonprobate assets were proportionately burdened with death taxes. The judgment was favorable to petitioners below, Patricia Elizabeth Mayse and James John Zettel, who, along with several respondents below, are Appellees (Mayse, et al).
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