Leete v. Department of Revenue

(after presentation of the statement of facts by counsel). The attorney general, cooperating helpfully with us, has on request of the Court briefed “both sides” of the decisive question, stated as follows:

Is the State, in a proceeding as at bar, a “protected party” within meaning of the dead man’s statute?

Our answer is “No.” See In re Estate of Stephenson, 234 Iowa 1315 (14 NW2d 684); In re McGary Estate, 355 Pa 232 (49 A2d 350); Schultz v. United Telephone Co., 133 Kan 730 (3 P2d 506); and, generally, 97 CJS, Witnesses, § 138, p 578.

Reflective thought upon the statute leads to observation…