863.11 Order in which assets appropriated; abatement. Shares of distributees abate in accordance with the rules under s. 854.18.
History: 1983 a. 186; 1995 a. 225; 1997 a. 188.
A general direction to pay debts requires that the federal estate tax be deducted from the gross estate before computing the marital deduction as opposed to a contention that the full deduction be allowed since the tax should be paid from assets going to other heirs. Greene v. United States, 476 F.2d 116 (1973).
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 863 - Closing estates.
863.05 - Execution and levies by creditors of distributees prohibited.
863.07 - Assignment by distributee.
863.08 - Exchange by distributee and surviving spouse.
863.09 - Allowance for tombstone and care of grave.
863.11 - Order in which assets appropriated; abatement.
863.13 - No exoneration of encumbered property.
863.16 - Value used in distribution of fractional shares.
863.17 - Partition by agreement.
863.19 - Valuation used in distribution of estate assets.
863.21 - Construction of will, notice.
863.23 - Determination and proof of heirship.
863.25 - Petition for final judgment.
863.27 - Contents of final judgment.
863.29 - Recording final judgment.
863.31 - Conclusiveness of final judgment.
863.33 - Estates to be completed promptly.
863.37 - Distribution of money or other property where payment or transfer is prohibited.
863.41 - Receipts to be filed.
863.43 - Distribution to ward; notice.
863.45 - Receipts from guardians.
863.46 - Remedy of creditors of certain heirs and legatees; service of citation.