MATTER OF ESTATE OF DeVOSS

No. 90-1244.

474 N.W.2d 542 (1991)

In the Matter of the ESTATE OF Beulah E. DeVOSS, Deceased. Alzheimer's Disease and Related Disorders, American Cancer Society, Iowa Division, and American Heart Association, Appellants.

Supreme Court of Iowa.

September 18, 1991.


Attorney(s) appearing for the Case

Thomas Andrews, John R. Mackaman and Helen C. Adams of Dickinson, Throckmorton, Parker, Mannheimer & Raife, Des Moines, for appellants.

Thomas J. Vilsack of Bell & Vilsack, Mt. Pleasant, for appellee William E. Foster.

Kenneth L. Keith of Keith, Orsborn, Milani & Neary, Ottumwa, for appellees Berrymans, Holsapples, and Randolph.

Considered by McGIVERIN, C.J., and HARRIS, SCHULTZ, LAVORATO, and NEUMAN, JJ.


HARRIS, Justice.

An Iowa statute sets priorities among estate assets in order to assign the burdens of paying the various estate obligations. This is an appeal from a court ruling which applied the statute in a rather complex situation. We affirm in part, reverse in part, and remand.

Burdens are assigned by way of abatement. Abatement is "the reduction of gifts in a will because of insufficiency of funds to pay all debts, charges, and gifts in full." In...

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