Hendricks

This appeal embodies a controversy between a residuary charitable legatee and relatives of the testatrix receiving specific bequests under the will. The relatives seek to have federal estate taxes and state inheritance taxes paid from the residue, and the probate court upheld their position. The charitable legatee, Shriners Hospitals for Crippled Children, appeals, contending that the death taxes should be prorated against the entire estate.

Elizabeth Hendricks, the testatrix, executed a 1954 will and a 1956 codicil which had the effect of leaving her personal belongings to several relatives; two parcels of Butte County real estate to certain relatives and their children; an interest in a corporate-held farm to certain relatives; the residue in trust to a bank, the bulk of the residue’s income to be paid to the Shriners Hospitals. Neither the will nor codicil contained any express provision for the payment of death taxes.

Probate Code section 970 calls for equitable proration of the federal estate tax among the persons interested in the estate “except in a case where a testator otherwise directs in his will. . . .” Section 970 expresses a state public policy that estate…