IN RE ESTATE OF SHAKA

No. 84-020.

125 N.H. 589 (1984)

In re ESTATE OF ZELLA SHAKA

Supreme Court of New Hampshire.

October 5, 1984.


Attorney(s) appearing for the Case

Gregory H. Smith, attorney general (Betsy S. Westgate, assistant attorney general, on the brief, and Leslie J. Ludtke, assistant attorney general, orally), for the Department of Revenue Administration.

Burns, Bryant, Hinchey, Cox & Shea, of Dover, and Craig, Wenners & McDowell, of Manchester (James H. Schulte and Vincent A. Wenners, Jr., on the brief, and Mr. Schulte orally), for Joan Aliapoulios and Napoleon Shaka.


KING, C.J.

This case involves a challenge to an assessment of legacy and succession taxes made by the New Hampshire Department of Revenue Administration in the tentative amount of $19,615.86 against two recipients of a one-third share each of the estate of the decedent, Zella Shaka. The sole issue on appeal is whether a distribution of property from an estate made pursuant to a judicial decree enforcing an oral contract between the decedent and her husband to make...

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