What is the test for transferring the burden from the legatee to the residue?
California, United States of America
The following excerpt is from Estate of Dark, 113 Cal.Rptr. 727, 38 Cal.App.3d 890 (Cal. App. 1974):
'The precise issue is whether this provision clearly transfers the tax burden from the legatee to the residue. We are of opinion that it does.' (Thomas v. Fox, Supra, 202 N.E.2d at p. 913.)
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