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ESTATE OF GINN v. ALMOND

No. WD 76552.

427 S.W.3d 291 (2014)

In the Matter of the ESTATE OF M. Stanley GINN, Deceased, Nancy Almond, Personal Representative (administrator de bonis non) and Individually, Appellant, v. Carrie ALMOND, et al., Respondents.

Missouri Court of Appeals, Western District.

April 15, 2014.

Attorney(s) appearing for the Case

Charles Redd , St. Louis, MO, Erin Anderson , Angela Nichols , Mark Iba , Kansas City, MO, for Appellant.

Dale Doerhoff , Jefferson City, MO, William Devoy , Brookfield, MO, for Respondents.

Before Division Four: JAMES EDWARD WELSH, C.J., JOSEPH M. ELLIS, J., and MARY R. RUSSELL, Sp. J.

JAMES EDWARD WELSH, Chief Judge.

At issue in this case is the construction of M. Stanley Ginn's will as to where the burden of paying the estate taxes should lie. Ginn's daughter, Appellant Nancy Almond ("Almond"), filed a petition for will construction seeking application of the doctrine of equitable apportionment, which burdens the property that generates estate taxes with the payment of those taxes. The circuit court granted summary judgment in favor of the Respondents...

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