ROSEN v. WELLS FARGO BANK TEXAS, N.A.

No. 03-01-00634-CV.

114 S.W.3d 145 (2003)

Ricki Diann ROSEN, as Independent Executrix of the Estate of Daniel H. Rosen, Deceased, Appellant, v. WELLS FARGO BANK TEXAS, N.A., as Trustee of the Rachael Leigh Rosen Trust and the Dorian Rosen Trust, and as Guardian of the Estates of Rachael Leigh Rosen and Dorian Rosen; and Eileen Rosen as Custodian of Rachael Leigh Rosen, Appellees.

Court of Appeals of Texas, Austin.

July 30, 2003.


Attorney(s) appearing for the Case

Alvin J. Golden, Ikard & Golden, PC, Pamela Stanton Baron, Austin, for Appellant.

Gary I. Currier, Garry Vacek, Mueller, Vacek & Kiecke, L.L.P, Austin, for Eileen Rosen.

James A. Vaught, Law Office of James A. Vaught, PC, Deborah Green, Green & McCullar, LLP, Austin, for Wells Fargo Bank.

Before Justices KIDD, YEAKEL and PATTERSON.


OPINION

JAN P. PATTERSON, Justice.

The central issue in this will construction case is whether, when a testator directs that all transfer taxes be paid out of the residuary estate but the residue contains no assets, the default statutory apportionment provisions of section 322A of the probate code apply. Appellant Ricki Rosen is the widow of Daniel Rosen, independent executrix of his estate, and primary beneficiary of his will; she appeals by two...

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