Matter of Estate of Newell

URBIGKIT, Justice.

This is a second stage probate case appeal taken from a decree of distribution where the apportionment of taxes and expenses is questioned. The trial court, in an Amended Final Report, Accounting and Decree of Final Distribution following reversal and remand in Douglas v. Newell, 719 P.2d 971 (Wyo.1986) (Newell I), determined that inheritance tax, estate tax, debts, charges, as well as estate operational and administrative expenses should be charged to the estate rather than the specific beneficiaries. We affirm.

Appellants frame the issues as:

1. Does Douglas v. Newell…