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MATTER OF WILL OF ADAIR

149 N.J. 591 (1997)

695 A.2d 250

IN THE MATTER OF THE MARITAL DEDUCTION TRUST UNDER WILL OF HERBERT J. ADAIR, DECEASED. J. SUSAN EMILIO, AS PERSONAL REPRESENTATIVE OF THE ESTATE OF DELIA DAVID ADAIR, DECEASED, PLAINTIFF-APPELLANT, v. PNC BANK, N.A., AS TRUSTEE OF THE MARITAL DEDUCTION TRUST UNDER WILL OF HERBERT J. ADAIR, DECEASED, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided June 27, 1997.

Attorney(s) appearing for the Case

Martin A. Heckscher, a member of the Pennsylvania bar, argued the cause for appellant (Steven K. Kudatzky, attorney).

Sean T. O'Meara argued the cause for respondent (Archer & Greiner, attorneys).

The opinion of the Court was delivered by GARIBALDI, J.

In this appeal, the primary issue is whether the estate of Delia D. Adair, the surviving spouse of Herbert J. Adair and the income beneficiary of a QTIP trust established under his will, may recover from the remaindermen of that trust Florida estate taxes attributable to the inclusion of the QTIP trust in her estate.

Florida estate tax attributable to a QTIP trust is to be equitably apportioned among...

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