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  5. 857 P.2d 631 (1993)
 

MATTER OF ESTATE OF MUNDELL

No. 19071.

857 P.2d 631 (1993)

124 Idaho 152

In the Matter of the ESTATE OF Orie E. MUNDELL, Deceased. Eva MUNDELL, surviving widow of Orie E. Mundell, deceased, Plaintiff-Appellant, v. James E. MUNDELL, surviving son of Orie E. Mundell, deceased; Mary Teats, surviving daughter of Orie E. Mundell, deceased; and Sandy Lindsley, surviving daughter of Orie E. Mundell, deceased, Defendants-Respondents.

Supreme Court of Idaho, Lewiston, May 1993 Term.

August 5, 1993.

Attorney(s) appearing for the Case

James W. Givens, Lewiston, for plaintiff-appellant.

Randall, Blake & Cox, Lewiston, for defendants-respondents. David R. Risley argued.

McDEVITT, Chief Justice.

BACKGROUND

Orie and Eva Mundell purchased individual retirement accounts and annuities (IRA's) with community funds, listing Eva Mundell as the owner/annuitant.1 Orie Mundell subsequently died, leaving the bulk of his community and separate estates to his children by a prior marriage. In the course of probating Orie Mundell's estate, the trial court determined that Orie Mundell's community estate...

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