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MATTER OF ESTATE OF BROWN

Civil No. 960023.

559 N.W.2d 818 (1997)

1997 ND 11

In the Matter of the ESTATE OF Fern L. BROWN, Deceased. AMERICAN CANCER SOCIETY, Minnesota Division, and the American Heart Association, Minnesota Affiliate, Inc., Petitioners and Appellants, v. Shirley UNRUH, Personal Representative of the Estate of Fern L. Brown; and Shirley Unruh in her individual capacity as an heir, Jacqueline From, Dennis Cofell, Mary Ann Toevs, William Cofell, Elizabeth Wold, Eugene Cofell, Carolyn Cofell, Donna Woodward, Shelle Litterer, Beverly Rathbun, Loin Scouten, Mark Siemers, Scott Siemers, Ann McKinnon, and Nancy McKinnon, Respondents and Appellees.

Supreme Court of North Dakota.

February 3, 1997.

Attorney(s) appearing for the Case

Stringer & Rohleder, St. Paul, MN, for petitioner and appellant American Cancer Society; argued by Harry T. Neimeyer; Ottmar & Ottmar, Jamestown, for petitioners and appellants.

Appearance by Timothy J. Ottmar; Martin H. Fisk of Briggs & Morgan, St. Paul, MN, for petitioner and appellant American Heart Association, on brief.

Larson Law Firm, Jamestown, for respondent and appellee Shirley Unruh; argued by Joseph F. Larson II.

Wheeler Wolf, Bismarck, for respondents and appellees heirs; argued by Michael L. Wagner.

MESCHKE, Justice.

[¶ 1] The American Cancer Society and the American Heart Association appeal from a judgment that construed Fern L. Brown's will to have made a formula gift of over $450,000 to a group of nineteen persons that resulted in estate taxes of $173,467 and left nothing for the six residual charities. We reverse and remand with instructions.

[¶ 2] To write her will in 1992, Brown met with attorney Mark Scallon, who had not known her before...

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