Wyoming Statutes

Wyo. Stat. § 2-10-103 (2026)

Among all persons interested in estate;

✓ current as of May 2026

Find cases: SyfertCases citing this section WY-LEGwyoleg.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

exception.

Unless the will otherwise provides, the tax shall be apportioned
among all persons interested in the estate. The apportionment
shall be made in proportion that the value of the interest of
each person interested in the estate bears to the total value of
the interests of all persons interested in the estate. The
values used in determining the tax shall be used for that
purpose.

Notes of Decisions

Cited in 4 cases, 1986–1988 · leading case: Matter of Est. of Newell, 765 P.2d 1353 (Wyo. 1988).

Sort: Relevance Newest Treatment

Matter of Est. of Newell, 765 P.2d 1353 (Wyo. 1988). · cites it 5× “Is the gift to the Read heirs exempt from the provisions of W.S. § 2-10-103, relating to apportionment of federal estate taxes, and former W.”

Matter of Est. of Bell, 726 P.2d 71 (Wyo. 1986). · cites it 4× “Section 2-10-103 of the act provides, "Unless the will otherwise provides, the tax shall be apportioned among all persons interested in the estate.”

Est. of Stratton v. Stratton, 756 P.2d 1342 (Wyo. 1988). · cites it 4× “I In their appeal appellants contend that § 2-10-103, W.S.1977 (July 1980 Replacement), mandates that taxes must be apportioned.”

DePaul Hosp. v. First Nat'l Bank & Trust Co. of Wyoming, 764 P.2d 689 (Wyo. 1988). “See W.S. 2-10-103 and 2-10-106. In response, appellees argue that after pre-residual distribution, all taxes, including those attributable to the residuary estate, should be taken out of the residue and the amount remaining should be distributed to the beneficiaries according to…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.