In re Estate of Shell

Marvin Shell died in 2012. Jane Voboril, Shell’s niece, and Sharon Vanosdall, Shell’s sister-in-law, were the two beneficiaries of Shell’s will. The distributions to Voboril and Vanosdall were subject to different amounts of inheritance taxes. Voboril’s lawyer, however, argued that the will showed Shell’s intent to treat inheritance taxes as an expense of the estate. The county court agreed and entered an order treating the inheritance taxes as an expense of the estate. Vanosdall appealed, arguing that the will did not clearly express this intent. the Supreme Court affirmed, holding that the will showed Shell’s intent to treat inheritance taxes as an expense of his estate. View "In re Estate of Shell" on Justia Law