Opinion ID: 1852288
Heading Depth: 2
Heading Rank: 2

Heading: Apportionment of Estate Taxes

Text: ¶ 12. The Moore sisters argue on cross-appeal that the Chancellor erred in refusing to allow them to attempt to establish that the decedent did not intend for the estate taxes to be apportioned, as provided by statute. Lawson's will provided: I direct that my Executor(trix) pay all of my legal debts, including the expenses of my last illness and death and burial expenses. The Mississippi Uniform Estate Tax Apportionment Act, Miss.Code Ann. §§ 27-10-1 to 27-10-25 (1999), requires that estate taxes be apportioned unless the decedent's will directs otherwise. Miss.Code Ann. § 27-10-7 states: unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate. The apportionment shall be made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in the estate. The values used in determining the tax shall be used for that purpose. If the decedent's will directs a method of apportionment of tax different from the method described in this chapter, the method described in the will controls. ¶ 13. The Chancellor found that the aforementioned language in Lawson's will directing her executor to pay her legal debts expressed no intent regarding the apportionment of estate taxes. We hold that this finding by the Chancellor was correct. Lawson's direction that her executor pay all of my legal debts, including the expenses of my last illness and death and burial expenses indicates no intent whatsoever regarding the apportionment of estate taxes.