Exempt from Paying Estate Taxes In Kentucky
In Dawson v. Gaines, 299 Ky. 100, 184 S.W.2d 894 (1945), the testatrix left a will containing monetary bequests and specific devises totaling $ 115,000 but no residuary clause disposing of the residue of the estate.
The residuary estate in Dawson was approximately $ 46,000, and the issue was whether the specific legacies and the residuary estate should be charged with estate taxes proportionately or whether the taxes should be charged to the residuary estate only.
The court therein concluded that it was the intent of the testatrix that the estate tax be paid out of the portion of the estate remaining undistributed after the payment of the specific bequests. 184 S.W.2d at 895.