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MATTER OF ESTATE OF DEBLOIS

No. 94-360.

531 N.W.2d 128 (1995)

In the Matter of the ESTATE OF Joseph Albert DEBLOIS, III, Deceased, Barbara A. DEBLOIS, Executor of the Estate of Joseph Albert Deblois, III, Deceased, Appellee, v. DEPARTMENT OF the TREASURY/INTERNAL REVENUE SERVICE and Massachusetts Mutual Life Insurance Company, Defendants, State of Iowa ex rel. Department of Revenue & Finance, Appellant. MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY, Third-Party Plaintiff, v. Barbara A. DEBLOIS, Appellee.

Supreme Court of Iowa.

April 26, 1995.

Attorney(s) appearing for the Case

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Marcia Mason, Asst. Atty. Gen., for appellant State of Iowa ex rel. Dept. of Revenue and Finance.

Wayne M. Newport, Davenport, for appellee.

Considered by LARSON, P.J., and CARTER, LAVORATO, NEUMAN, and ANDREASEN, JJ.

ANDREASEN, Justice.

This case requires us to consider if the exemption of Iowa Code subsection 627.6(6) (1991), relating to life insurance proceeds, applies to taxes collectable under Iowa Code section 422.26. In a declaratory judgment action, the district court ruled life insurance proceeds payable to the surviving spouse are subject to a tax lien if she is jointly and severally liable for the tax, subject to a statutory exemption of $15,000. Upon review we affirm...

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