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IN RE ESTATE OF KELLER

No. 87,770.

273 Kan. 981 (2002)

46 P.3d 1135

IN THE MATTER OF THE ESTATE OF NORMAN C. KELLER, Deceased. KAREN KELLER, Executrix, Appellant.

Supreme Court of Kansas.

Opinion filed May 31, 2002.

Attorney(s) appearing for the Case

Jack D. Flesher, of Wichita, argued the cause and Larry E. Keenan, of Great Bend, was with him on the brief for appellant.

The opinion of the court was delivered by

DAVIS, J.:

This case presents the question of whether the provisions of K.S.A. 58-820 regarding marital deduction gifts under federal tax law and the clearly expressed intent of the testator in his last will and testament to qualify his estate for the marital deduction provide a basis for construing his will to qualify for such deduction, even though the provisions in his will fail to qualify his estate for the marital...

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