In re Estate of Kooiker
In the Matter of the Estate of Joyce K. Kooiker, Deceased
Lyle Kooiker, Appellant
Attorney for Appellee Executor
Philip J. De Koster
Attorneys for Appellees Nick Kooiker and Tricia Driesen
Nathan J. Rockman
Brandon J. Krikke
Attorney for Appellant
Colby M. Lessmann
Court of Appeals
Court of Appeals Opinion
Opinion Number:
Date Published:
Summary
Appeal from the Iowa District Court for Sioux County, Jeffrey A. Neary, Judge. AFFIRMED. Heard by Tabor, P.J., and Badding and Chicchelly, JJ. Opinion by Chicchelly, J. (8 pages)
Lyle Kooiker appeals the order modifying the portion of the special master’s report addressing the valuation of farmland in the residue of his mother’s estate. OPINION HOLDS: Because the district court correctly determined that the special master’s recommendation to value the farmland based on its appraised value at the date of death was erroneous, we affirm the order modifying the report to use a date-of-distribution valuation, which honors the testator’s intent.
