American Lutheran Church v. Twedt

BECKER, Justice.

This declaratory judgment action authorized by rules 261 and 262, Iowa Rules of Civil Procedure, asks the court to determine the source of funds to be used to pay debts, charges and estate taxes. The trial court determined such expenditures should be made from the residue of the estate. Mabel Twedt, surviving spouse, executrix and the sole residuary legatee, appeals. We affirm.

The case was submitted on the pleadings and a stipulation of fact. J. O. Twedt died January 28, 1967, leaving an estate for inheritance and estate tax purposes of about $700,000. This amount included…