IN RE ESTATE OF WADDINGTON

No. 55061.

201 N.W.2d 77 (1972)

In the Matter of the ESTATE of John A. WADDINGTON, Deceased. John R. SINCLAIR, Executor of the Estate of John A. Waddington, Deceased, Appellee, v. IOWA DEPARTMENT OF REVENUE, Appellant.

Supreme Court of Iowa.

September 19, 1972.


Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., John A. Pabst and Harry M. Griger, Asst. Attys. Gen., for appellant.

Thomas C. Teas, Mason City, for appellee.


REYNOLDSON, Justice.

This appeal presents the single question whether deductions for the purpose of computing inheritance tax on a domestic estate are limited to those specifically enumerated in § 450.12(1), The Code.

This decedent, who died in 1934, left a will creating a life estate in real property. Upon termination of the life estate, the property was to be sold and the proceeds distributed to certain beneficiaries...

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