Court Opinion

ID: 9657746
Source: CourtListenerOpinion
Date Created: 2023-08-23 20:36:33.377345+00
Date Added: 2024-06-11T18:13:47.977493
License: Public Domain

SACKETT, Judge
(concurring in part and dissenting in part).
The estate elected special use and installment payments. The trial court arrived at a result that assured continuation of the qualification for special use and installment payments of federal estate tax. Additionally and most importantly, the trial court’s decision protects the interests of the minor sons of Luke by not allowing the option to be exercised until after they reach their majority so they will have an opportunity to participate.
The majority opinion directs that the trial court protect the rights of these minors under this decision, but they give the trial court no guidance. I do not understand how the trial court can establish the rights of the minor children under the majority’s decision.
The result reached by the trial court is the more reasonable result and should be affirmed. It gives equal status to grandchildren who are now of age and those who are not.