Estate of Necaise v. Seay
| Docket Number: | 2004-CA-01378-SCT | |
| Supreme Court: | Opinion Link Opinion Date: 08-11-2005 Opinion Author: Easley, J. Holding: Affirmed |
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| Additional Case Information: |
Topic: Wills & estates - Pro rata share of estate taxes - Inter vivos gift - Section 27-10-5(d) & -7 Judge(s) Concurring: Smith, C.J., Waller and Cobb, P.JJ., Carlson and Graves, JJ. Non Participating Judge(s): Diaz, Dickinson and Randolph, JJ. Procedural History: Summary Judgment Nature of the Case: CIVIL - WILLS, TRUSTS AND ESTATES |
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| Trial Court: |
Date of Trial Judgment: 06-08-2004 Appealed from: Harrison County Chancery Court Judge: Carter Bise Disposition: The trial court granted summary judgment in favor of the Estate. The trial court simultaneously issued a final judgment holding Raymond liable to the estate for $118,920, the amount of his pro rata share. Case Number: 03-01185-2 |
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| Party Name: | Attorney Name: | |||
| Appellant: | In the Matter of the Estate of Russell R. Necaise, Sr., Deceased: Raymond Necaise |
PAUL BROOKS EASON, LEIGH B. ALLEN, III, LYNNE KNIGHT GREEN,
WILLIAM CLIFTON PENICK, IV |
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| Appellee: | Cheryl Seay, Executrix | NICHOLAS VAN WISER |
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| Topic: | Wills & estates - Pro rata share of estate taxes - Inter vivos gift - Section 27-10-5(d) & -7 |
| Summary of the Facts: | Cheryl Seay, the executrix of the Estate of Russell Necaise, Sr., filed suit against Russell Necaise, Jr., seeking recovery of his pro rata share of the estate taxes. The court granted summary judgment in favor of the Estate and issued a final judgment holding Necaise liable to the estate for $118,920, the amount of his pro rata share. Necaise appeals. |
| Summary of Opinion Analysis: | During his lifetime, the decedent made inter vivos gifts to Necaise equaling one-half of the stock of Necaise Construction Company. The decedent’s will directed that the stocks given to Necaise should be considered his inheritance and instructed the executrix to collect the estate taxes from persons interested in the estate, including Necaise for the inter vivos gifts. Necaise argues that he should not be required to pay a pro rata share of the decedent’s estate taxes on the lifetime gift, because he is not a person interested in the estate as the gift was received as a transfer made during the decedent’s lifetime and he received nothing pursuant to the will. It is clear from section 27-10-5(d) & -7 that any person interested in the estate must pay his pro rata share of the estate taxes if that interest is included in the decedent’s taxable estate; Necaise has such an interest in the estate via the inter vivos transfers; the testator may alter the apportionment, excluding a beneficiary from payment of his pro rata share; and the decedent here did not alter the pro rata apportionment. |
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