In re the Estate of Hjersted

Greene, J.:

Lawrence Hjersted, executor of the Estate of Norman B. Hjersted, appeals die district court’s refusal to deduct a gift tax assessment from the probate estate for purposes of determining the amount of the unsatisfied elective share of Norman’s surviving spouse, Maryam Hjersted. We reverse, concluding that the assessment was a liability that accrued during the life of the donor and must be deducted as an enforceable demand against the probate estate.

The detailed factual and procedural background underlying this appeal is set forth in our opinion in the companion case, In re Estate of…