124 chapters · 2,863 sections in this title.
Iowa Code § 633.446 Burden of proof.
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The burden of proving that a claim is unpaid shall not be placed upon the party filing a claim against the estate; but the personal representative may on the trial of the cause, subject the claimant to an examination on the question of payment or consideration, and the estate sha…
Iowa Code § 633.447 Trial and hearing.
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The trial of a claim and the offsets or counterclaims, if any, shall be to the court without a jury. However, the court may, in its discretion, either on its own motion or upon the motion of any party, submit the matter to a jury. In the event that the amount of the claim or a co…
Iowa Code § 633.448 Allowance and judgment.
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Upon the trial of a claim, offsets, and counterclaims, the amount owing by or to the estate, if any, shall be determined. A claim against the estate shall be allowed for the net amount. Judgment shall be rendered for any amount found to be due the estate. If a judgment is rendere…
Iowa Code § 633.449 Payment of federal estate taxes.
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All federal estate taxes, distinguished from state inheritance taxes, owing by the estate of a decedent shall be paid from the property of the estate, unless the will of the decedent, or other trust instrument, provides expressly to the contrary. [C66, 71, 73, 75, 77, 79, 81, §63…