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IN RE RINALDO REVOCABLE TRUST

No. 03-2051.

696 N.W.2d 41 (2005)

In the Matter of the John B. RINALDO REVOCABLE TRUST and the Ruth Bauer Rinaldo Revocable Trust Gerald Bauer and Beverly Bauer, Appellees, v. Lisabeth A. Sterling, Robin Sterling Brewer, Debra Dean Sterling, Mary Pat Glaves, Peter M. Ramsey, Timothy R. Ramsey, David W. Rinaldo, Marjory Rinaldo-Lee, John M. Rinaldo, Phillip S. Rinaldo III, Heather Amaral, and Jennifer Peatman, Appellants, and Randal B. Caldwell and Peter M. Rinaldo, Trustees.

Supreme Court of Iowa.

May 6, 2005.

Attorney(s) appearing for the Case

John F. Fatino of Whitfield & Eddy, P.L.C., Des Moines, for appellants.

Edward E. Johnson, Cynthia A. Hurley, and Megan M. Althoff Wolfe of Bradshaw, Fowler, Proctor & Fairgrave, P.C., Des Moines, for appellees.

Randal B. Caldwell of Caldwell, Caldwell & Caldwell, P.L.C., Newton, for the trustees.

CARTER, Justice.

The nieces and nephews of John B. Rinaldo, who are distributees of certain trust assets, appeal from a district court decree requiring contribution toward federal and Iowa estate tax liability that those assets generated in the taxable estate of Ruth Bauer Rinaldo. The appellees are Gerald Bauer, a distributee of other assets from the John B. Rinaldo Trust, who sought the order compelling contribution, and his wife, Beverly Bauer. Parties to the appeal...

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