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MATTER OF ESTATE OF SIMPSON

No. 86-74.

403 N.W.2d 791 (1987)

In the Matter of the ESTATE OF Kenneth Leroy SIMPSON, Deceased. ONAWA STATE BANK, Appellant. v. LaVerne SIMPSON, Executor, Community State Bank, and Blencoe State Bank, Appellees.

Supreme Court of Iowa.

April 15, 1987.

Attorney(s) appearing for the Case

Bertrand E. Gionet of Neiman, Neiman, Stone & Spellman, P.C., Des Moines, for appellant.

Patrick J. Morrow of Morrow, Allen & Capotosto, Onawa, for appellee LaVerne Simpson.

David L. Gill, Sioux City, for appellee Community State Bank.

Judson L. Frisk, Logan, for appellee Blencoe State Bank.

Considered by REYNOLDSON, C.J., and McGIVERIN, LARSON, LAVORATO, and NEUMAN, JJ.

NEUMAN, Justice.

This is an appeal from a district court ruling on the disposition of proceeds derived from a sale of personal property belonging to the estate of Kenneth Leroy Simpson. The sole issue is whether the district court correctly established the priority of claims by applying the "relatedness rule" of Freese Leasing v. Union Trust & Savings Bank, 253 N.W.2d 921 ...

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