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MATTER OF ESTATE OF BLIVEN

No. 2-57194.

236 N.W.2d 366 (1975)

In the Matter of the ESTATE of Amy C. BLIVEN, Deceased.

Supreme Court of Iowa.

December 17, 1975.

Attorney(s) appearing for the Case

Richard C. Turner, Atty. Gen., George W. Murray, Special Asst. Atty. Gen. and Gerald A. Kuehn, Asst. Atty. Gen., for appellant.

Iver Christofferson, David R. Mason and Wallace Reed, Cedar Falls, for appellees.

Ahlers, Cooney, Dorweiler, Allbee, Haynie & Smith, Des Moines, for Drake University, amicus curiae.

Heard by MOORE, C. J., and RAWLINGS, LeGRAND, REES and McCORMICK, JJ.

RAWLINGS, Justice.

Petition by executor of the Amy C. Bliven estate (intestate) for declaratory judgment (Section 633.11, The Code 1971) resulted in final adjudication by trial court holding funds passing to charitable institutions pursuant to settlement agreement in avoidance of a will contest are exempt from Iowa inheritance tax under § 450.4(2). Iowa Department of Revenue (Department) appeals. We reverse.

In November 1969, Marjorie Besh, current executor...

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