In Matter of Estate of Gorrell

DURHAM, Justice:

This case comes to us on writ of certiorari from the Utah Court of Appeals. First Security Bank of Utah, personal representative of the estate of Katherine Gor-rell, appeals from a decision holding that approximately $43,000 in cash found after her death was not within the decedent’s exclusive ownership and therefore not within her estate. The issue in this case is the nature of the presumption to be applied to cash found in the marital residence by the surviving spouse when proof of ownership is absent. We hold that such property is presumed to be held by both spouses as…