MATTER OF ESTATE OF BELL

No. 87-258.

764 P.2d 689 (1988)

In the Matter of the ESTATE OF Marie J. BELL, Deceased. DePAUL HOSPITAL, Appellant (Crossclaim Defendant), v. FIRST NATIONAL BANK AND TRUST COMPANY OF WYOMING, a/k/a Norwest Bank Cheyenne, N.A., as Personal Representative and Testamentary Trustee of the Estate of Marie J. Bell, deceased; and Blade Jordan and Teresa Jordan, Appellees (Counterclaim Defendant and Crossclaim Defendants).

Supreme Court of Wyoming.

November 22, 1988.


Attorney(s) appearing for the Case

Thomas N. Long of Hirst & Applegate, Cheyenne, for appellant.

Frederick G. Loomis (argued) of Loomis, Lazear, Wilson & Pickett, Cheyenne, for Norwest Bank.

Sherrill A. Veal (argued) of Carmichael, McNiff & Patton, Cheyenne, for the Jordans.

Before CARDINE, C.J., and THOMAS and MACY, JJ., and GUTHRIE and BROWN, JJ., Retired.


CARDINE, Chief Justice.

In this probate case, appellant DePaul Hospital, a residuary legatee of the estate of Marie Bell, appeals from the district court's Second Supplemental Final Decree denying its objection to apportionment of federal estate tax among the residuary legatees. The issues presented for our review are whether litigation of the tax apportionment issue is precluded by res judicata or collateral estoppel and, if not, whether the intra-residual federal...

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