In the matter of Estate of Vose

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The administrator of a decedent's estate appealed an interlocutory district court order compelling the administrator to file a federal estate tax return for the decedent's estate and elect portability of the Deceased Spousal Unused Exclusion Amount pursuant to 26 U.S.C.A. 2010. The surviving spouse sought the order, and benefits from the portability election. The administrator argued the district court erred on several grounds: lack of jurisdiction; issues with federal preemption; the surviving spouse's lack of standing; and that the order was contrary to an antenuptial agreement entered into between the surviving spouse and the decedent. After review, the Oklahoma Supreme Court found no reversible error and affirmed. View "In the matter of Estate of Vose" on Justia Law