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MATTER OF ESTATE OF ESTES

No. 1 CA-CIV 5014.

134 Ariz. 70 (1982)

654 P.2d 4

In the Matter of the ESTATE OF Wilbur Calvin ESTES, also known as W.C. Estes, deceased. Mary Rose ESTES, Contestant Appellant, Cross Appellee, v. VALLEY NATIONAL BANK OF ARIZONA, a National Banking Association, individually and as Executor of the Estate of Wilbur Calvin Estes, deceased, Executor Appellee, Cross Appellant.

Court of Appeals of Arizona, Division 1, Department B.

On Motion for Rehearing September 16, 1982.

Review Denied November 9, 1982.

Attorney(s) appearing for the Case

Romley & Sherk by Elias M. Romley, Arthur E. Romley, Phoenix, for contestant appellant, cross appellee.

Gust, Rosenfeld, Divelbess & Henderson by Richard H. Whitney, Richard A. Segal, Phoenix, for executor appellee, cross appellant.

OPINION

JACOBSON, Presiding Judge.

This appeal concerns an attempt to surcharge the executor-trustee, Valley National Bank, for the negligent mishandling of the estate of W.C. Estes, deceased. In particular, surcharging was sought because: (1) the bank overstated the value of the estate thereby causing overpayment of estate taxes; (2) the bank failed to take proper deductions on the federal estate tax returns thereby causing an overpayment of estate taxes...

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