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IN RE ESTATE OF McGATHY

No. CV-10-0102-PR.

246 P.3d 628 (2010)

In The Matter of the ESTATE OF Rosanne L. McGATHY, Deceased. Marianne Waldow, as Personal Representative of The Estate of Rosanne L. McGathy, Deceased; Mary McGathy; David Rhodes, William Rhodes; Michael McGathy; Erin McGathy, Appellees, v. James M. LaPorta, Appellant.

Supreme Court of Arizona, En Banc.

December 2, 2010.

Attorney(s) appearing for the Case

Barron and Polk, PLLC By Jay M. Polk, Phoenix, and Hahn Law Office, PC By Bradley S. Hahn, Sun City, Attorneys for Marianne Waldow.

Becker & House, PLLC By Mark E. House, Scottsdale, Attorneys for Mary McGathy, David Rhodes, William Rhodes, Michael McGathy, and Erin McGathy.

Law Office of Bill King, P.C. By William M. King, Scottsdale, Attorney for James M. LaPorta.

OPINION

HURWITZ, Vice Chief Justice.

¶ 1 An appeal may be taken "[f]rom a judgment, decree or order entered in any formal proceedings under title 14." A.R.S. § 12-2101(J) (2003). The issue for decision is whether, in an unsupervised administration, an order requiring nonprobate transferees to pay a pro rata share of estate taxes is appealable under § 12-2101(J).

I.

¶ 2 In April 2008, Marianne Waldow, the personal...

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