Maryland Law Review
Past Issue
Volume 67
Pfeufer v. Cyphers: Giving the Testator’s Pen too Much Might—The ‘ Unintended Tax Consequences of Innocent Apportionment Language
[Full Text]In Pfeufer v. Cyphers, the Court of Appeals of Maryland addressed whether a testator may direct inheritance taxes to be paid from his entire residuary estate prior to apportionment among residuary legatees, even when a statute exempts some of the residuary legatees from payment of those inheritance taxes. The court held that the legislative intent to exempt relatives from inheritance taxes did not supersede the testator's express intent that inheritance taxes be paid by the non-apportioned residuary estate.
Citation: Heather R. Pruger, Pfuefer v. Cyphers: Giving The Testator's Pen Too Much Might – The Unintended Tax Consequences of Innocent Appointment Language, 67 Md. L. Rev. 758 (2008).
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