In Re the Estate of Noe

I respectfully dissent.

I. Our probate abatement sections 633.436 and 633.437, Code, 1966, have already caused difficult problems of interpretation. In Re Estate of Kraft, 186 N.W.2d 628 (Iowa 1971); In Re Estate of Twedt, 173 N.W.2d 545 (Iowa 1970). There is a difference in emphasis in the two opinions which needs additional attention.

*365Both cases recognize section 633.436 sets up a clear abatement formula and one of the formula’s chief purposes is to protect the surviving spouse. Both cases also indicate section 633.437 provides an exception to the abatement formula under certain…