Equitable Apportionment: Recent Cases and Continuing Trends
Wendy C. Gerzog
EQUITABLE APPORTIONMENT: RECENT CASESAND CONTINUING TRENDSWendy C. Gerzog* Editors’ Synopsis: Recent cases indicate a movement among states towards adopting a brightliin approach of using equitable apportionmeen of estate taxes as a default statute. Increasingly, courts are requiring estateplannnin instruments to state clearly that equitable apportionment should not apply if the testator wants to avoid its applicattion This Article reviews some of these recent cases and discusses the growing...