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administration afterborn ancillary administration appraisal assets attorney avoid bank beneficiary bereaved bond check list claims clause client copy corporate counsel court death taxes debts deceased decedent decedent's determine disposition distribution domicile drafting draftsman Due Completed erty Estate of John estate planning estate tax execu executor expenses federal estate tax feelings fiduciary funeral gift gift tax give hearing heirs income tax inheritance tax inter vivos inter vivos trust interest issue John Smith jurisdiction lawyer legacies legatee letter liability litigation loss marital deduction ment minor mortgages mourning named insured overture paralegal payment petition probate problems prop question reaction real estate receipt remainder remaindermen residence residuary estate rule securities share situs spouse statute Subd substitute takers survive survivorship tangible personal property tax returns testamentary testator's tion trust trust instrument usually wife