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PNC BANK, OHIO, N.A. v. ROY

Nos. C-020138 and C-020171.

152 Ohio App.3d 439 (2003)

2003-Ohio-1542

PNC BANK, OHIO, N.A. et al., Trustees under the Restated Trust Agreement of Raymond L. Dance dated July 29, 1994, Appellees, v. ROY et al., Appellants and Cross-Appellees; Carolina Truck Terminals, Inc. et al., Appellees and Cross-Appellants; Dance et al.

Court of Appeals of Ohio, First District, Hamilton County.

Decided March 28, 2003.

Attorney(s) appearing for the Case

Frost, Brown, Todd, LLC, T. Stephen Phillips and Douglas E. Hart, for appellees.

Katz, Teller, Brant & Hild, Cynthia L. Gibson and Wijdan Jreisat, for appellees and cross-appellants.

Johnson & Johnson Law Offices and Eric C. Johnson, for appellants and crossappellees.

GORMAN, Judge.

{¶ 1} These consolidated appeals result from a complaint filed by the plaintiffs-appellees, the trustees of the Raymond L. Dance Trust, seeking the probate court's declaration of the proper apportionment of the estate taxes upon Mr. Dance's estate between two classes of beneficiaries: the appellees/cross-appellants, Mr. Dance's two daughters and seven grandchildren from his first marriage ("the Dance children"), and the appellants/cross-appellees...

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