In re the Estate of Shoemaker

Pierron, J.:

Donald E. Cukjati, Joe Cukjati, and Frank Leroy Cukjati each filed a petition requesting that the inheritance taxes on the joint tenancy property they held with the decedent (their mother’s sister’s husband) be paid out of the estate. The district court denied the petitions, and the Cukjatis now appeal. We affirm.

Charles William Shoemaker (testator) died testate on June 22, 1994. On the date of the testator’s death, $194,488.87 of the $262,762.82 estate was jointly owned property. The Cukjatis were joint owners of approximately $115,000 of this property.

The will contains, inter…