California Court of Appeal

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Hartman v. Hughes, A106600

For estate tax proration, the beneficiaries of an estate are responsible for paying their own future taxes unless income tax consequences can be ascertained with reasonable certainty for purposes of equitable reallocation at the time of distribution.

Appellate Information

  • Decided 10/06/2005
  • Published 10/06/2005



  • California Court of Appeal


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