Barlow v. Brubaker

SNELL, Justice.

This appeal concerns the question whether a decedent’s estate, or the donees of real estate passed outside the will but included in the probate estate, should be liable for the federal estate taxes arising from the passing of such property. The district court, by way of declaratory judgment, found appellant, and her two codefendants, liable for proportional shares of federal estate tax due on the property received outside the will. We transferred the case to the court of appeals which, by majority vote, affirmed in part and reversed in part the judgment of the district court.…