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SPURRIER v. FIRST NATIONAL BANK OF WICHITA

No. 46,211

207 Kan. 406 (1971)

485 P.2d 209

STANLEY SPURRIER, JR., Executor of the Will of Frank L. Christopher, Deceased, Appellant, v. FIRST NATIONAL BANK OF WICHITA, Executor of the Will of Birdie M. Christopher, Deceased, Appellee.

Supreme Court of Kansas.

Opinion filed May 15, 1971.

Attorney(s) appearing for the Case

Richard W. Holmes, of Holmes, Darrah and Mellor, Wichita, argued the cause, and was on the brief for the appellant.

James D. Dye, of Bever, Dye, Mustard & Belin, Wichita, argued the cause, and Ralph Gilchrist, of Gilchrist & Buck, Wichita, was with him on the brief for the appellee.

The opinion of the court was delivered by

O'CONNOR, J.:

This is a declaratory judgment action to determine whether the statutory share distributable to a widow as a result of her election to take under the law and against the will of her deceased husband is to be charged with any part of the federal estate tax imposed on the husband's estate.

Frank L. Christopher, of Wichita, died testate on November 9, 1967, leaving an estate subject to probate in...

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