Estate of LeDonne v. Stearman

KAUGER, Justice.

The issue presented is whether the Oklahoma Tax Code, 68 O.S.1981 § 825, 1 requires surviving joint tenants who receive assets which are not part of the probate estate, and who are beneficiaries of life insurance policies, to pay a proportionate share of federal and state tax if there are sufficient assets in the probate estate to pay all debts of the decedent, costs of administration, and estate taxes. The appellants, who are unrelated by blood to the decedent, contend that § 825 is inapplicable because they are neither lineal nor collateral heirs of the decedent and are…