Printable Format59-502. Descent of property of intestate resident. Subject to any homestead rights, the allowances provided in K.S.A. 59-403, and the payment of reasonable funeral expenses, expenses of last sickness and costs of administration, taxes, and debts, the property of a resident decedent, who dies intestate, shall at the time of death pass by intestate succession as provided in this article.
History: L. 1939, ch. 180, ยง 24; July 1.
Source or prior law:
22-101, 22-127, 22-130.
Law Review and Bar Journal References:
The federal estate tax, marital deduction, and widow's statutory share, 3 K.L.R. 60, 61 (1954).
Wills and the federal estate tax and marital deduction, 9 K.L.R. 469, 471 (1961).
1963-65 survey of future interests and estate planning, James K. Logan, 14 K.L.R. 293, 307 (1965).
"The Capricious Operation of the Kansas Elective Share: Feast or Famine for the Surviving Spouse," John W. Kuether and Willard B. Thompson, 61 J.K.B.A. No. 10, 32, 33 (1992).
CASE ANNOTATIONS
1. K.S.A. 59-401 and 59-403 inapplicable where valid postnuptial contract disposing of property exists. Porter v. Axline, 154 Kan. 87, 91, 114 P.2d 849.
2. Homestead rights of wife cannot be affected by antenuptial agreement; no election; no consent; widow entitled to homestead and allowances. In re Estate of Place, 166 Kan. 528, 532, 203 P.2d 132.
3. Probate court's jurisdiction to authorize sale of decedent's realty is limited; statutes construed. Magaw v. Emick, 167 Kan. 580, 585, 207 P.2d 448.
4. Decedent's property; administrator has only right of possession during administration. Peterson v. Peterson, 173 Kan. 636, 639, 251 P.2d 221.
5. Mentioned; wife held to be heir sharing under terms of will; dissent as to wife's share. Jackson v. Lee, 193 Kan. 40, 43, 50, 392 P.2d 92.
6. When taking under the law a Kansas widow takes one-half of a spouse's estate before imposition of federal estate tax. First National Bank of Topeka, Kan. v. United States, 233 F. Supp. 19, 23, 27, 29.
7. Insured's son and sole heir was in "proper temporary custody" within automobile liability coverage. Government Employees Insurance Company v. Wineteer, 409 F.2d 1333, 1335.
8. Widow taking under the law and against the will; her share is not to be charged or reduced by any federal estate tax imposed on husband's estate. Spurrier v. First National Bank of Wichita, 207 Kan. 406, 408, 410, 411, 413, 485 P.2d 209.
9. Right of illegitimate child whose paternity was determined during lifetime of father to inherit from paternal grandparent is to be determined as of date of grandparent's death and under law in effect at that time. In re Estate of McKay, 208 Kan. 282, 285, 491 P.2d 932.
10. Surviving spouse's share of estate qualifying for marital deduction under federal law not required to bear portion of estate tax liability. Jackson v. Jackson, 217 Kan. 448, 452, 453, 536 P.2d 1400.
11. Cited; bankruptcy trustee of heir at law not in position of good faith purchaser where will admitted to probate after bankruptcy commended. In re Estate of Williams, 238 Kan. 651, 659, 662, 714 P.2d 948 (1986).