Reallocation of Inheritance Tax with Charitable Beneficiaries

Direction in will that all estate, inheritance, and other death taxes be paid “out of and charged against my estate” was insufficient to overcome statutory direction that inheritance tax be paid from shares of estate subject to tax, so objection of Attorney General to the payment of inheritance tax from the 60% of the residue payable to charities was sustained even though the charities had consented to the division of the residuary after the payment of the tax.  Davis Estate, 5  Fid. Rep. 3d 8 (O.C. Erie 2014) (Opinion by Kelly, J.), rev’d and remanded, 2015 PA Super 249, No. 1347 WDA 2014 (11/30/2015) (originally published 8/17/2015 as a non-precedential memorandum decision, with an application for publication of memorandum decision granted 9/21/2015).

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