In re the Estate of DeVoss

HARRIS, Justice.

An Iowa statute sets priorities among estate assets in order to assign the burdens of paying the various estate obligations. This is an appeal from a court ruling which applied the statute in a rather complex situation. We affirm in part, reverse in part, and remand.

Burdens are assigned by way of abatement. Abatement is “the reduction of gifts in a will because of insufficiency of funds to pay all debts, charges, and gifts in full.” In re Estate of Hoagland, 203 N.W.2d 577, 579 (Iowa 1973). Since the adoption of the Iowa probate code in 1963, we have been provided with a…