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MATTER OF ESTATE OF EVANS

No. 2-58502.

255 N.W.2d 99 (1977)

In the Matter of the ESTATE of George Wayland EVANS, Deceased. Otto W. REEL, Executor, Appellant, v. IOWA DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Iowa.

May 25, 1977.

Attorney(s) appearing for the Case

Dennis E. Roberson, Maquoketa, and Allen E. Brennecke, of Mote, Wilson & Welp, Marshalltown, for appellant.

Richard C. Turner, Atty. Gen., George W. Murray, Sp. Asst. Atty. Gen., Harry M. Griger, and Kevin Maggio, Asst. Attys. Gen., for appellee.

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

REYNOLDSON, Justice.

The fighting issue in this appeal involves the Iowa Department of Revenue's exclusive use of mortality tables in computing the value of a life beneficiary's interest in a testamentary trust. The beneficiary, whom the evidence disclosed would not live out a normal life, asserted due process guarantees of the state and federal constitutions were violated by the Iowa statute and Department rule prescribing the mortality tables as the sole basis for...

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