In Re Estate of Pouser

OPINION

HOWARD, Judge.

¶ 1 After a trial to the court, the trial judge found that decedent Benjamin Pouser had intended that appellee Suzanne Pouser, Benjamin’s second wife, inherit the maximum amount allowable under the federal estate tax marital deduction in effect at the time of his death and that Suzanne was therefore entitled to Benjamin’s entire estate, to the exclusion of appellants Richard Pouser, Harold Pouser, and Amy Pouser Webb, Benjamin’s children by a previous marriage. 1 The court of appeals reversed the judgment, ruling that the trial court’s findings as to Benjamin’s intent…