Mazza v. Mazza
United States Court of Appeals for the District of Columbia Circuit
475 F.2d 385 (1973)
- Written by Mary Phelan D'Isa, JD
Facts
The decedent, a resident of Maryland, held property in joint tenancy with his sister in the District of Columbia (D.C.). The D.C. property passed to the sister upon the decedent’s death and was included in his estate for federal estate-tax purposes. The decedent’s wife was the sole beneficiary of his will and the executrix of his estate and paid the entire tax due before suing the decedent’s sister in D.C. to recover the tax attributable to the D.C. real estate. Under D.C. law, apportionment is not required, and taxes are to be paid from the residuary estate. Under Maryland law, pro rata apportionment of the taxes is required unless the testator makes a specific provision for its payment. The district court ruled that the question of apportionment was governed by D.C. law, and that under D.C. law, the estate taxes are to be paid out of the residuary estate. The decedent’s wife appealed.
Rule of Law
Issue
Holding and Reasoning (McGowan, J.)
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