In Re Estate of Gelin

Thomas Gallagher, Justice.

Appeal from a district court judgment affirming a probate court order allowing the final account of the executrix of the estate of Carl J. Gelin, deceased, which included a challenged charge of $82,805.50, representing the federal estate tax paid by executrix out of the residue of the estate.

It is appellant’s contention that this item should be charged proportionately against all assets and property of the estate, including certain real estate and other assets in which the executrix, as specific legatee, devisee, surviving joint tenant, and widow of decedent, was…