Opinion ID: 900890
Heading Depth: 1
Heading Rank: 4

Heading: the clear intent approach

Text: [ś 16.] SDCL 29A-3-916(b) requires equitable apportionment of federal estate taxes among all bequests unless the will provides otherwise. The terms of the will must be specific, clear, and not susceptible of reasonable contrary interpretation to override equitable apportionment. In re Estate of Kapala, 402 N.W.2d 150, 153 (Minn.App.1987) (citing In re Estate of Huffaker, 641 P.2d 120, 121 (Utah 1982)); see also In re Kelly's Estate, 41 Colo.App. 316, 584 P.2d 640, 641 (1978); Wendland v. Washburn Univ., 8 Kan.App.2d 778, 667 P.2d 915, 917 (1983); In re Hilliar's Estate, 498 P.2d 1237, 1239 (Wyo.1972). [ś 17.] There is no specific formula or words to be used to shift the federal estate tax burden from equitable apportionment to some other method. 85 C.J.S. Taxation § 1893 at 880. The will must be construed as a whole. Id. See also Briggs v. Briggs, 73 S.D. 500, 506, 45 N.W.2d 62, 65 (1950) (stating that [t]he sole purpose of the process of construction is to discover the intention of the testator. If that intention is clearly revealed by the language of the will, when read in its entirety in the light of the circumstances of its formulation, it will be declared.). [ś 18.] The language of the will controls. In Estate of Tovrea v. Nolan, 173 Ariz. 568, 845 P.2d 494, 500 (Ariz.App. Div. 1 1992). A few simple words may suffice if they sufficiently indicate an intent against apportionment. In re Ogburn's Estate, 406 P.2d 655, 657-58 (Wyo. 1965). Any ambiguity is to be resolved in favor of equitable apportionment. Estate of Carley, 90 Cal.App.3d 582, 153 Cal.Rptr. 528, 531 (1979); In re Pergament's Estate, 29 Misc.2d 334, 218 N.Y.S.2d 831, 834 (N.Y.Sur.1961), aff'd, 19 A.D.2d 945, 245 N.Y.S.2d 312 (N.Y.A.D.1963). [ś 19.] Therefore, we conclude that the language of the will must be clear to override equitable apportionment.