If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the estate, it being the purpose and intent of this chapter that so far as is practicable and unless otherwise directed by the will of the decedent the tax shall be paid out of the estate before its distribution.
Notes of Decisions
Lloyd Edwards v. V. Lee Phillips, 373 F.2d 616 (10th Cir. 1967).
“” His net taxable estate was approximately $105,000, and the executor paid about $22,000 in estate taxes with the return, and later filed a claim for a refund on the ground that the bequest to the Danish school district was deductible under § 2055(a) of the 1954 Internal Revenue…”
In re Rinaldo Revocable Trust, 696 N.W.2d 41 (Iowa 2005).
· cites it 5× “A regulation accompanying 26 U.S.C. § 2205 provides: If any portion of the tax is paid by or collected out of that part of the estate passing to, or in the possession of, any person other than the duly qualified executor or administrator, that person may be entitled to…”
United States v. Melman, 530 F.2d 790 (8th Cir. 1976).
· cites it 2× “Melman, acting as guardian for Geri, sought, under 26 U.S.C. § 2205 , 1 reimbursement from the estate or alternatively, some initial equitable contribution from decedent’s widow.”
Succession of Mayer, 87 So. 2d 303 (La. 1956).
“§ 2205 , we find: “If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession of any person other than the executor in his capacity as such, such person shall be entitled to reimbursement out of any part of the estate…”
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