§ 525.523
Citing Cases (2)
Minnesota Supreme Court
Matter of Estate of Shapiro · 1986 2 citations
+ 2 more citations in this opinion.
Minnesota Court of Appeals
Matter of Estate of Shapiro · 1985 2 citations
Minn. Stat. § 525.523(h) (1974) (now Minn. Stat. § 524.3-916) governs the apportionment of federal estate taxes and provides that “any exemption or deduction allowed under the law imposing the tax by reason of the relationship of any person to the decedent * * * shall inure to the benefit of the person bearing such relationship * Because the apportionment statute specifically applies to federal estate taxes, Shapiro argues that it should control the more general term in Minn. Stat. § 525.16, which simply says “taxes are to be deducted. See Minn. Stat. § 645.26 (1974) (when a general provision in a law conflicts with a special provision in another law, the special provision shall control). Shapiro argues that because all the property she received was deducted from the estate for purposes of computing the estate tax, she is to receive the benefit of the marital deduction under Minn. Stat. § 525.523 and should not have to carry any of the tax burden.
Minn. Stat. § 525.523(h) (1974) (now Minn. Stat. § 524.3-916) governs the apportionment of federal estate taxes and provides that “any exemption or deduction allowed under the law imposing the tax by reason of the relationship of any person to the decedent * * * shall inure to the benefit of the person bearing such relationship * Because the apportionment statute specifically applies to federal estate taxes, Shapiro argues that it should control the more general term in Minn. Stat. § 525.16, which simply says “taxes are to be deducted. See Minn. Stat. § 645.26 (1974) (when a general provision in a law conflicts with a special provision in another law, the special provision shall control). Shapiro argues that because all the property she received was deducted from the estate for purposes of computing the estate tax, she is to receive the benefit of the marital deduction under Minn. Stat. § 525.523 and should not have to carry any of the tax burden.