LeGRAND, Justice.
Shortly after the death of Andrew DeVries, his surviving spouse, who was also his executor, applied to the court in which his estate was being probated for an allowance for her support under section 633.374, The Code, 1966. By ex parte order she was awarded $15,000, which was thereafter taken as a deduction on the Iowa Inheritance Tax return filed by the executor.
The Iowa Department of Revenue (hereafter called Department) disallowed this...
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