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contending that decedent was deprived of equal protection, argues
that it should have no estate tax liability.1 The issue
remaining for our consideration is whether imposition of the
estate tax liability is a deprivation of equal protection under
the law in violation of the United States Constitution. Under
the circumstances of this case, we are unable to hold that there
was a deprivation of equal protection.
FINDINGS OF FACT2
Earl and Mildred Koester, who at all pertinent times were
married, owned farmland in Waseca County, Minnesota. Mr. Koester
did not attend school beyond the eighth grade. Mrs. Koester
completed high school. When the Koesters drafted their wills,
they did so with advice from an attorney.
Mrs. Koester died August 11, 1988. The total value of her
estate was $201,101.93. Her estate included real estate
interests in the Koester homestead and an undivided one-half
interest in a 120-acre parcel of land. With the exception of
certain cash bequests to her grandchildren, Mrs. Koester, in her
will, bequeathed her property to Mr. Koester. As her estate did
1 The estate also claimed that the Koesters’ lack of
advanced education resulted in their inability to hire a
competent attorney to devise their wills.
2Some facts have been stipulated pursuant to Rule 91 and are
herein incorporated by reference.
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