In Re Estate of Deahl

*811HOFFMAN, Judge.

Respondent-appellant Kenneth Deah]l appeals a trial court decision wherein certain assets were determined excludable from his stepmother's estate. Kenneth's brother, Richard Deah]l the appellee herein, was appointed personal representative of the estate of Helen Deahl in November 1983. Specifically at issue are assets which Helen transferred to Richard, his wife Patricia, and his stepdaughter Janet, during Helen's lifetime.

Kenneth presents three issues for review:(1) whether the trial court erred in determining that Helen made or affirmed transfers of certain assets to Richard,…