Elliott v. Elliott

2 Citing cases

  1. Beasley v. M. Wells

    55 So. 3d 1179 (Ala. 2010)   Cited 3 times

    children, Alan M. Waintraub (Wells) and Susan W. Stocks. The plain language of this devise incorporates both the `objects of personal use' given to Faye Waintraub in the first devise and the cash, stocks, and other intangibles that were excluded from the devise to Ms. Waintraub by use of the phrase `all of said objects of property.' The court finds that `all of said objects of property' in the third sentence in Item III(a) refers to both preceding sentences in Item III(a) of the Last Will And Testament. "5. Mr. Waintraub gave Regions Bank, as the Personal Representative of his estate, `full power and authority' to determine the objects of property contained in the categories of property devised by Item III(a) of the Waintraub Will. Regions Bank's authority, however, is not unlimited and cannot be exercised expressly contrary to Mr. Waintraub's intent as expressed by the plain language of the Waintraub Will. See, e.g., Martin v. First Nat'l Bank of Mobile, 412 So.2d 250 (Ala.1982]); Elliott v. Elliott, 349 So.2d 1092 (Ala. 1977]). Such an exercise of executory authority may be challenged by a will's beneficiaries, as Mr. Wells has done in this case.

  2. Reynolds v. Reynolds

    837 So. 2d 847 (Ala. Civ. App. 2002)

    It is clear that property qualifying for the marital deduction shall be the last to bear the burden of any estate-tax payment, unless the decedent's will specifically provides otherwise. See Moss; Elliott v. Elliott, 349 So.2d 1092 (Ala. 1977); Byars v. Mixon, 292 Ala. 657, 299 So.2d 259 (1974); Davis, supra; and Rowe v. Newman, 290 Ala. 289, 276 So.2d 412 (1972). See also Cox, supra; Snodgrass v. United States, 308 F. Supp. 440 (N.D.Ala. 1968), aff'd, 427 F.2d 150 (5th Cir. 1970); and Robertson v. United States, 281 F. Supp. 955 (N.D.Ala. 1968). If estate taxes are deducted before calculating the spouse's elective share, then the diminution of the surviving spouse's share will be the same at that point as if the spouse had paid a proportionate share of the estate taxes.