Kositzky v. Monfore

CARTER, Justice.

The heirs at law of Elsie M. Keenan appeal from a declaratory judgment concerning (1) the interpretation of Iowa Code section 558.68 (1991) with respect to vesting and reformation of future interests created under Elsie’s will, and (2) the payment of inheritance taxes on nonprobate assets from her residual estate. The district court’s decision was entered following challenges to the report of the referee in probate and is an appealable judgment under Iowa Code section 638.36 (1991).

The district court found that a bequest in trust of a fund for payment of college scholarships…