Lela Smith Flowers v. Todd A. Boolos

COLEMAN, JUSTICE,

FOR THE COURT:

¶1. James Oldrum Smith Jr. (Father) died on August 24, 2006. The present appeal stems from his adult children’s discord over the handling of Father’s estate (Estate), and, as is common in estate cases, the children’s discord over the Estate has resulted in lengthy litigation. The Estate is complicated by the fact that, prior to his death, Father created a family trust (Trust); however, he died within three years from the creation of the Trust. Father’s death within three years meant that the money in the Trust became taxable to the Estate, leaving the Estate…