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MATTER OF ESTATE OF BARNARD

No. 92CA1098.

867 P.2d 47 (1993)

In the Matter of the ESTATE OF James W. BARNARD, Deceased. Kaeli J. MOORE, Minor, Appellant and Cross-Appellee, v. Henry J. WILTFANG, Appellee and Cross-Appellant.

Colorado Court of Appeals, Div. III.

Rehearing Denied July 15, 1993.

Certiorari Denied February 7, 1994.

Attorney(s) appearing for the Case

Haffke, Haffke & Lebsack, George R. Haffke, Fort Morgan, Benedetti & Dee, Francis A. Benedetti, Wray, for appellant and cross-appellee.

Wade Ash Woods & Hill, P.C., James W. Hill, Constance H. Block, John Dethman, Denver, for appellee and cross-appellant.

Opinion by Judge NEY.

In this estate proceeding, Kaeli Jo Moore (child), the daughter of the decedent, James W. Barnard, appeals the amended order of the trial court apportioning responsibility for estate taxes to her and to the decedent's business partner, Henry Wiltfang (partner). The partner cross-appeals the order. We reverse and remand with instructions.

Barnard executed a holographic will, in which the partner was named the primary beneficiary. After...

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