In Re Estate of Hoagland

203 N.W.2d 577 (1973)

In the Matter of the ESTATE of Nora HOAGLAND, Deceased.

Gilbert S. JAMES, Executor, Appellee,

v.

Earl HOAGLAND et al., Appellees,

Robert Willis et al., Appellants.

No. 55286.

Supreme Court of Iowa.

January 17, 1973.

O'Connor, Thomas, Wright, Hammer & Bertsch, Dubuque, for appellants.

James, Greer, Hoover, Nelson & Bertell, Spencer, for appellee executor.

Ronald R. Barrick, Spencer, for appellee Betty Capener.

Heard before MOORE, C. J., and LeGRAND, REES, UHLENHOPP and HARRIS, JJ.

UHLENHOPP, Justice.

In this appeal we must decide a question of abatement for payment of federal and state…