Van Duzer v. Iowa State Department of Revenue

CARTER, Justice.

Petitioner, F. Kenneth Van Duzer, the executor of the estate of Charles Wayne *408Van Duzer, appeals from a district court decision approving the department of revenue’s inclusion of the corpus of an inter vivos trust in the computation of inheritance tax to be paid by estate beneficiaries and also approving the department’s allocation of a portion of the federal estate tax deduction to out-of-state property. The department of revenue has cross-appealed from that portion of the district court decision which held that certain payments to decedent’s surviving spouse were eligible…