IN THE MATTER OF THE ESTATE OF VOSE

COMBS, C.J.:

¶ 1 The essential question before this Court is whether the district court erred by ordering the administrator of a decedent’s estate to timely prepare and file a federal estate tax return for purposes of electing portability of the decedent’s Deceased Spousal Unused Exclusion Amount (DSUE), pursuant to 26 U.S.C.A. § 2010, for the benefit of the decedent’s surviving spouse. We hold that it did not.

I

FACTS AND PROCEDURAL HISTORY

¶ 2 This cause arises from a dispute concerning the estate of Anne S. Vose (Decedent). Decedent died intestate on January 22, 2016. Appellee C.A. Vose, Jr.…