The United States District Court in Arkansas determined it lacked jurisdiction to settle a dispute between siblings regarding the payment of $2 million in estate taxes on their mother’s estate in the case of Manley v. Devazier, 115 AFTR 2d ¶2015-712. 

In this the sister and brother were involved in the battle regarding payment of estate taxes related to life insurance.  Ms. Manley was appointed as executrix of her mother’s estate and is facing a tax bill of over $2 million.  Her brother, Mr. Devazier, was the trustee of their mother’s trust and, as trustee of the trust, received life insurance proceeds as an asset of the trust.