G.D. BAIR, Director of Revenue of Iowa Department of Revenue, Appellant, v. ESTATE OF Martha BIGGINS, Deceased, Ruth Geisinger, Executor, Appellee. No. 83-1121.Supreme Court of Iowa. October 17, 1984. APPEAL FROM DISTRICT COURT, BUENA VISTA COUNTY, RICHARD F. BRANCO, J. Page 552 Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and […]