History:
L. 1982, ch. 398, § 4; Repealed, L. 1993, ch. 38, § 49; January 1, 1994.
CASE ANNOTATIONS
1. Last expressed interest theory regarding responsibility for death taxes examined in concurring opinion. In re Estate of Pickrell, 14 Kan. App. 2d 375, 385, 791 P.2d 41 (1990).
2. Rule for determining testator's last expressed intent determined. In re Estate of Pickrell, 248 Kan. 247, 253806 P.2d 1007 (1991).
In Re the Est. of Pickrell, 791 P.2d 41 (Kan. Ct. App. 1990). · cites it 2דK.S.A. 79-1537d; K.S.A. 79-1538. No authority cited or found has applied the rule of last expressed intent as to responsibility for payment of death taxes other than where a will and a conflicting trust instrument are involved.”
In re the Est. of Pickrell, 806 P.2d 1007 (Kan. 1991). “He found that using the rule in this manner is in accord with provisions of the Kansas Inheritance Tax Act, K.S.A. 79-1537d and K.S.A. 79-1538. Though all members of the panel agreed that Joyce Pickrell’s use of the will and an inter vivos trust was an integral part of her…”
Matter of Est. of Pickrell, 806 P.2d 1007 (Kan. 1991). “He found that using the rule in this manner is in accord with provisions of the Kansas Inheritance Tax Act, K.S.A. 79-1537d and K.S.A. 79-1538. Though all members of the panel agreed that Joyce Pickrell's use of the will and an inter vivos trust was an integral part of her…”
Annotations are extracted automatically from the opinions in the
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