My father passed owning a business that is still producing an income. In his holographic will he gives his half of the company to a business associate. This would mean that My step-mother and the business associate now own the company. There are taxes owed from 2012 by the business. Would the estate pay for these taxes? Will that come off the top even though I have no dealings with the company ? would that go under the personal separate property of my step-mothers having her and the business associate pay those taxes?