Manley v. DeVazier

Filing 10

JUDGMENT: On Brad DeVazier's answer and counterclaim, the Court declares that all assets in the Donna A. Devazier Irrevocable Inter Vivos Trust No. 1 are available to pay any federal and state estate taxes on Donna's estate that are fina lly determined to be due. As Donna intended, this Trust is the first source of payment of these taxes. Counts 1 & 2 of the amended complaint are dismissed without prejudice as moot. On Count 3 of the amended complaint, the Court declares that the Thomas B. DeVazier Martial Deduction Trust is available to pay any balance of federal and state estate taxes due on Donna's estate after the Donna A. DeVazier Irrevocable Inter Vivos Trust No. 1 is depleted for payment of those estate taxes. Brad has thirty days from the date of Shawn's demand to pay her the remaining balance owed for federal and state estate taxes. All other relief requested in the complaint is denied. Each side in each case shall bear its own costs and attorney's fees. These cases are closed. Signed by Judge D. P. Marshall Jr. on 7/7/2017. (jak)

IN THE UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF ARKANSAS
EASTERN DIVISION
SHAWN DeV AZIER MANLEY, In Her Capacities
as Executrix of the Estate of Donna A. DeV azier
and as Beneficiary of the Donna A. De V azier
Irrevocable Inter Vivos Trust No. 1
Dated December 29, 2003
PLAINTIFF/
COUNTER DEFENDANT

v.

No. 2:15-cv-164-DPM

THOMAS BRADLEY DevAZIER,
Individually, and as Trustee of the Donna A.
DeVazier Irrevocable Inter Vivos Trust No. 1
Dated December 29, 2003

SHAWN DeV AZIER MANLEY, In Her
Capacity as Executrix of the Estate of
Donna A. De Vazier

v.

DEFENDANT/
COUNTER CLAIMANT

PLAINTIFF/
COUNTER DEFENDANT

No. 2:15-cv-165-DPM

THOMAS BRADLEY DeV AZIER, Individually,
as successor Administrator of the Estate of
Thomas B. DeV azier and as Trustee of the
Thomas B. DeV azier Marital Deduction Trust
Established December 29, 2003

DEFENDANT/
COUNTER CLAIMANT

JUDGMENT
1. On Brad De Vazier' s answer and counterclaim, the Court declares
that all assets in the Donna A. Devazier Irrevocable Inter Vivos Trust No. 1

are available to pay any federal and state estate taxes on Donna's estate that
are finally determined to be due. As Donna intended, this Trust is the first
source for payment of these taxes. After all the taxes are paid in full, any
remaining assets in the Donna A. De Vazier Irrevocable Inter Vivas Trust
No. 1 must be divided equally between Shawn Manley and Brad DeVazier.
This ruling represents a grant of relief on Paragraph 63 of Brad's answer and
counterclaim. All other relief requested in that pleading is denied.
2. Counts 1 & 2 of the amended complaint are dismissed without
prejudice as moot.
3. On Count 3 of the amended complaint, the Court declares that the
Thomas B. Devazier Marital Deduction Trust is available to pay any balance
of federal and state estate taxes due on Donna's estate after the Donna A.
DeVazier Irrevocable Inter Vivas Trust No. 1 is depleted for payment of those
estate taxes. Shawn (as Executrix of the Donna A. DeVazier Estate) has the

right under Ark. Code Ann. § 28-54-109 to collect from Brad (as trustee of the
Thomas B. Devazier Marital Deduction Trust) any remaining balance of
unpaid federal and state estate taxes on Donna's estate. Shawn's demand for
this balance must include the IRS' s final determination of federal taxes owed.
Brad has thirty days from the date of Shawn's demand to pay her the
-2-

remaining balance owed for federal and state estate taxes. All other relief
requested in the complaint is denied.
4. Each side in each case shall bear its own costs and attorney's fees.

These cases are closed.

(i

D.P. Marshall Jr.
United States District Judge

zM

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#J..017