Justice MYERSCOUGH delivered the opinion of the court:
On June 8, 1995, the trial court admitted decedent Georgiana Overturf's will and codicil to probate. The court also appointed decedent's daughters, Shirley Green (appellant) and Marian Chapman (appellee), independent executrixes of the estate. For federal estate-tax purposes, decedent's estate, including the personal probate-estate property ($327,100.64), the real probate-estate property ($716,283.73), and nonprobate...
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