§ 525.215

Matter of Estate of Shapiro · 1985 1 citation

Third, the purpose of the apportionment statute is to ensure that property which has not been included in the tax does not bear any part of the tax burden. See Alexandria National Bank v. Thomas, 213 Va. at 626, 194 S.E.2d at 727 (interpreting a similar statute). It is undisputed that if Leonard Shapiro had died intestate, the tax apportionment statute would apply, and Bertha Shapiro would pay no federal estate taxes because of the marital deduction. See Note, The Minnesota Federal Tax Apportionment Statute: Directing Against Its Application, 52 Minn.L.Rev. 1288, 1291 (1968). We can think of no valid reason to treat elective and intestate shares any differently. Both are calculated with reference to the same statutes. See Minn. Stat. § 525.215 (1974) (“[T]he [elective] share of any surviving spouse in all assets, probate and non-probate, shall * * * be determined in accordance with the laws of intestacy.”). We think the better rule is to treat elective and intestate shares similarly in regard to the apportionment statutes.