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MATTER OF ESTATE OF DUHME

No. 2-60624.

267 N.W.2d 688 (1978)

In the Matter of the ESTATE of Fred DUHME, Deceased. Kenneth A. DUHME, As Executor of the Estate of Fred Duhme, Deceased, Melvin A. Duhme, Thelma A. Blatt, Arlene A. Tegmeier, and Helen A. Spratt, Appellees, v. Raymond A. DUHME, Appellant.

Supreme Court of Iowa.

June 28, 1978.

Attorney(s) appearing for the Case

Goodenow & Wright, by Kenneth E. Wright, Maquoketa, for appellant.

Dennis E. Roberson, Maquoketa, for appellee Kenneth A. Duhme.

Remley & Heiserman, by J. E. Heiserman and Jay A. Willems, Anamosa, for appellees, Melvin A. Duhme, Thelma A. Blatt, Arlene A. Tegmeier, and Helen A. Spratt.

Considered by MOORE, C. J., and MASON, RAWLINGS, UHLENHOPP and REYNOLDSON, JJ.

RAWLINGS, Justice.

Raymond A. Duhme, sole specific devisee, appeals from probate order directing proportional abatement of each beneficiary's share for payment of federal estate taxes. We reverse.

February 22, 1975, Fred Duhme (Fred) died testate survived by nine children. His March 25, 1960 will and three codicils were admitted to probate. Trial court later determined the will was contractual and the codicils were...

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