KOURLIS, Justice.
Marian Klarner died on March 26, 2000 while she was the income beneficiary of a Qualified Terminable Interest Property ("QTIP") Trust established for her benefit by Albert Klarner at his death in 1982. Marian's gross estate, for federal and state estate tax purposes, included the QTIP Trust. Her Trustees sought to recover the estate taxes attributable to the QTIP Trust from that Trust. Two of the beneficiaries of the QTIP Trust objected. The Trustees...
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