Annotation

857.03 Annotation In the absence of a statute or a decedent’s written directions, the burden of the federal and state estate taxes attributable to probate and nonprobate assets falls on the residue of the estate. The rationale for the “residuary rule” has generally been that the decedent intended property transferred outside probate to be free of the usual burdens imposed on the probate estate. Estate of Sheppard v. Schleis, 2010 WI 32 , 324 Wis. 2d 41 , 782 N.W.2d 85 , 09-1021 .