Legal Opinion
Matter of Estate of Bliven
Supreme Court of Iowa
Decided December 17, 1975No. 2-57194PublishedCited by 36 opinions
1Opinion of the Court
RAWLINGS, Justice.
Petition by executor of the Amy C. Bli-ven estate (intestate) for declaratory judgment (Section 633.11, The Code 1971) resulted in final adjudication by trial court holding funds passing to charitable institutions pursuant to settlement agreement in avoidance of a will contest are exempt from Iowa inheritance tax under §. 450.4(2). Iowa Department of Revenue (Department) appeals. We reverse.
In November 1969, Marjorie Besh, current executor, was appointed decedent’s guardian and conservator. About Christmas of the same year Besh entered decedent’s bedroom and discovered the…
2Cases cited17 opinions
- Northern Natural Gas Company v. ForstSupreme Court of Iowa · 1973
- Goergen v. State Tax CommissionSupreme Court of Iowa · 1969
- Northwestern Bell Telephone Co. v. Hawkeye State Telephone Co.Supreme Court of Iowa · 1969
- Coomes v. FineganSupreme Court of Iowa · 1943
- State v. BartzSupreme Court of Iowa · 1974
12 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- McSpadden v. Big Ben Coal Co.Supreme Court of Iowa · 1980
- Doe v. RaySupreme Court of Iowa · 1977
- City of Des Moines v. Public Employment Relations BoardSupreme Court of Iowa · 1979
- State v. ConnerSupreme Court of Iowa · 1980
- Messina v. Iowa Department of Job ServiceSupreme Court of Iowa · 1983
31 more not listed; retrieve them via the Exa API.