Court Opinion

ID: 9545770
Source: CourtListenerOpinion
Date Created: 2023-08-07 17:19:25.54383+00
Date Added: 2024-06-11T15:15:32.063950
License: Public Domain

CARDINE, Chief Justice,
concurring.
I concur in the opinion of the court. I see this case as a studied effort by the trial judge to arrive at an appraisal that was fair, reasonable, and in accord with the testator’s intention. The will itself does not specify that the “appraised value” for exercise of the option be that for probate or estate tax purposes or the first appraisal. I could not accept a conclusion that, with respect to the purchase option granted appellant, the court is powerless to do other than accept the first appraisal. Whether it be $1,000 per acre or $5,000 per acre. The trial court’s resolution of this controversy was entirely appropriate.