DePaul Hospital v. First National Bank & Trust Co. of Wyoming

CARDINE, Chief Justice.

In this probate case, appellant DePaul Hospital, a residuary legatee of the estate of Marie Bell, appeals from the district court’s Second Supplemental Final Decree denying its objection to apportionment of federal estate tax among the residuary legatees. The issues presented for our review are whether litigation of the tax apportionment issue is precluded by res judicata or collateral estoppel and, if not, whether the intra-residual federal estate tax apportionment method proposed by appellee Nor-west, personal representative of the estate, was erroneous.

We affirm.

Appel…