IN RE ESTATE OF HOAGLAND

No. 55286.

203 N.W.2d 577 (1973)

In the Matter of the ESTATE of Nora HOAGLAND, Deceased. Gilbert S. JAMES, Executor, Appellee, v. Earl HOAGLAND et al., Appellees, Robert Willis et al., Appellants.

Supreme Court of Iowa.

January 17, 1973.


Attorney(s) appearing for the Case

O'Connor, Thomas, Wright, Hammer & Bertsch, Dubuque, for appellants.

James, Greer, Hoover, Nelson & Bertell, Spencer, for appellee executor.

Ronald R. Barrick, Spencer, for appellee Betty Capener.

Heard before MOORE, C. J., and LeGRAND, REES, UHLENHOPP and HARRIS, JJ.


UHLENHOPP, Justice.

In this appeal we must decide a question of abatement for payment of federal and state estate taxes and costs of administration.

Comprehension of testatrix' intent requires that most of her will be set out:

ITEM I. I first direct the payment of my just debts and expenses of my last illness and burial. ITEM II. I direct the payment of the following enumerated specific bequests: A. My home residence located in...

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