Estate of Neilson

Charles and Ethel Neilson were married in 1907. A son, Edwin Neilson, and a daughter, Mrs. Hazel DeBoer, are the sole issue of the marriage. Upon Ethel’s death on May 1, 1939, the assets acquired during the marriage became the separate property of Charles.

On September 29, 1939, Charles married Ines Neilson. She owned no property at that time and acquired no separate property thereafter. Charles then owned three parcels of land, 24, 821 and 1,307 acres respectively, on which he raised grain. He paid for the 24-acre parcel before the marriage, but paid approximately $38,500 thereafter on the…