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IN RE ESTATE OF BRABSON

No. 99-PR-107.

757 A.2d 761 (2000)

In re ESTATE OF Esther BRABSON. Joann B. Conrad, Appellant, v. Julia B. Randall, et al., Appellees.

District of Columbia Court of Appeals.

Decided August 17, 2000.

Attorney(s) appearing for the Case

Marsha E. Swiss, Washington, DC, for appellant.

Nicholas D. Dale, Bethesda, MD, with whom Bonnie J. Lawless, was on the brief, for appellees.

Before SCHWELB, REID, and GLICKMAN, Associate Judges.

SCHWELB, Associate Judge:

This appeal concerns adult siblings who are embroiled in a prolonged legal dispute with one another over their deceased mother's estate. Specifically, we must determine the estate tax consequences of the settlement of related Maryland litigation. In the Maryland case, the appellant, Joann B. Conrad, agreed to pay her siblings, appellees Julia B. Randall and Dr. Winslow Brabson, a total of $350,000 to resolve the appellees' allegation that...

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