MATTER OF WILL OF MILLER

No. 88-47.

438 N.W.2d 228 (1989)

In the Matter of the Marital Trust Created by the WILL OF Robert L. MILLER. Helen FRIDAY, Executor of the Estate of Bernice M. Miller, Claimant-Appellant, v. EXCHANGE STATE BANK, Trust of the Robert L. Miller Marital Trust, Trustee-Appellee, Elizabeth Youngberg, Arvid Gose, Eleanor Salisbury and Marilee Hicks, Intervenors-Appellees.

Court of Appeals of Iowa.

January 26, 1989.


Attorney(s) appearing for the Case

Charles L. Elson, of Elson & Fulton, Leon, for claimant-appellant.

Robert D. Nelson, of Rasmussen & Nelson, Exira, for trustee-appellee.

William Sidney Smith and Ronald L. Mountsier, of Smith, Schneider, Stiles, Mumford, Schrage & Zurek, P.C., Des Moines, for intervenors-appellees.

Heard by SCHLEGEL, P.J., and SACKETT and HABHAB, JJ.


SACKETT, Judge.

We address the issue of responsibility for payment of federal estate tax and state estate tax as between a marital trust established by the Will of Robert L. Miller and the estate of Robert's wife Bernice who was beneficiary of the trust and had a general power of appointment which she never exercised. We determine the trial court made a correct determination of the responsibility for taxes and affirm.

Appellant is Helen Friday, executor of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases