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MATTER OF ESTATE OF KEENAN

No. 93-558.

519 N.W.2d 373 (1994)

In the Matter of the ESTATE OF Elsie M. KEENAN, Deceased. Raymond KOSITZKY, Erna Kositzky Gavin, and Gertrude Margaret Kositzky Monfore, Appellants, v. Mary Jo MONFORE and Patrick L. Carmody, Appellees.

Supreme Court of Iowa.

July 27, 1994.

Attorney(s) appearing for the Case

Bernard L. Spaeth, Jr., Wendy Carlson, Maureen Roach Tobin of Whitfield & Eddy, P.L.C., Des Moines, for appellants.

John C. Conger and Frederick B. Anderson, West Des Moines, for appellees.

Michael W. O'Malley of Connolly, O'Malley, Lillis, Hansen & Olson, Des Moines, for heirs of Elsie M. Keenan.

Michael J. Cunningham of Adams, Howe & Zoss, P.C., Des Moines, for heirs of Stephen E. Keenan.

Considered by McGIVERIN, C.J., and LARSON, CARTER, SNELL, and TERNUS, JJ.

CARTER, Justice.

The heirs at law of Elsie M. Keenan appeal from a declaratory judgment concerning (1) the interpretation of Iowa Code section 558.68 (1991) with respect to vesting and reformation of future interests created under Elsie's will, and (2) the payment of inheritance taxes on nonprobate assets from her residual estate. The district court's decision was entered following challenges to the report of the referee in probate and is an appealable judgment under...

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