Court Opinion

ID: 9791712
Source: CourtListenerOpinion
Date Created: 2023-08-31 02:16:38.727346+00
Date Added: 2024-06-11T07:37:38.106134
License: Public Domain

Fatzer, J.,
dissenting: I must respectfully dissent from the court’s affirmance of this case. Time does not permit an extended discussion of my views.
The law of this state is applicable to determine how the federal estate tax burden shall be distributed among those who share in the decedent’s estate. (Riggs v. Del Drago, 317 U. S. 95, 87 L. Ed. 106, 63 S. Ct. 109.) An estate tax such as the federal law imposes is levied upon the body of the estate before distribution. (In re Estate of West, 203 Kan. 404, 406, 454 P. 2d 462.) There has been no change in the Kansas statutory law (K. S. A. 59-502) relating to the share of property to be received by a surviving spouse who elects to take under the law. If the Kansas Legislature desires to implement the provisions of the Internal Revenue Code by amending the statute, it can do so by appropriate legislation. Until that is done, this court should not engage in judicial legislation. The case of In re Estate of Rooney, 186 Kan. 200, 349 P. 2d 916, involved a testate estate, and 59-502 was not involved or construed. That being the case, the widow’s statutory share distributable to her estate is to be determined after payment of federal estate tax. (In re Glover's Estate, 45 Haw. 569, 371 P. 2d 361.) I would reverse the judgment of the district court.