MATTER OF ESTATE OF VAN DUZER

No. 84-268.

369 N.W.2d 407 (1985)

In the Matter of the ESTATE OF Charles Wayne VAN DUZER. F. Kenneth VAN DUZER, Executor of the Estate of Charles Wayne Van Duzer, Appellant, v. IOWA STATE DEPARTMENT OF REVENUE, and Iowa State Board of Tax Review, Appellees, and IOWA STATE DEPARTMENT OF REVENUE and Iowa State Board of Tax Review, Appellants, v. F. Kenneth VAN DUZER, Executor of the Estate of Charles Wayne Van Duzer, Appellee.

Supreme Court of Iowa.

June 19, 1985.


Attorney(s) appearing for the Case

Thomas C. Teas and Mark A. Wilson of Finley & Teas, Mason City, for F. Kenneth Van Duzer.

Thomas J. Miller, Atty. Gen., and Harry M. Griger, Sp. Asst. Atty. Gen., for Iowa State Dept. of Revenue and Iowa State Bd. of Tax Review.

Considered by REYNOLDSON, C.J., and UHLENHOPP, HARRIS, LARSON and CARTER, JJ.


CARTER, Justice.

Petitioner, F. Kenneth Van Duzer, the executor of the estate of Charles Wayne Van Duzer, appeals from a district court decision approving the department of revenue's inclusion of the corpus of an inter vivos trust in the computation of inheritance tax to be paid by estate beneficiaries and also approving the department's allocation of a portion of the federal estate tax deduction to out-of-state...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases