59-1206. Annual crops to be included. Annual crops, whether severed or not from the land of the decedent at the time of death, shall be deemed personal assets in the custody of the executor or administrator and shall be inventoried and administered as such.
History: L. 1939, ch. 180, ยง 93; July 1.
Source or prior law:
22-502.
Law Review and Bar Journal References:
Accounting for decedents' trusts and estates, W. Keith Weltmer, 34 J.B.A.K. 13, 66 (1965).
"Survey of Kansas Homestead Law," 13 W.L.J. 447, 474 (1974).
"Survey of Kansas Law: Real and Personal Property," Deanell R. Tacha, 27 K.L.R. 283, 298 (1979).
"The Revised Uniform Principal and Income Act in Kansas: Misunderstood or Simply Mistreated?" Jeffrey D. Arbuckle and Eric J. Larson, 52 J.K.B.A. 24, 29 (1983).
"Kansas Homestead Law," Roger L. Theis and Karl R. Swartz, 65 J.K.B.A. No. 3, 20, 38 (1996).
CASE ANNOTATIONS
1. Considered devisee of land entitled to gravel sale proceeds after testator's death. In re Estate of Cline, 170 Kan. 496, 504, 227 P.2d 157.
2. Surviving widow occupying the homestead is entitled to crops growing thereon at the time of her husband's death. In re Estate of Johnson, 202 Kan. 684, 698, 699, 452 P.2d 286.
3. A personal asset consisting of the growing wheat crop on the date of decedent's death is not converted to "income from the assets of a decedent's estate" by the Uniform Principal and Income Act (K.S.A. 58-901 et seq.). Pederson v. Russell State Bank, Executor, 206 Kan. 718, 719, 720, 723, 724, 725, 726, 481 P.2d 986.
4. Section cited; life tenant leasing land for share of crop acquires interest which passes upon death of life tenant. Finley v. McClure, Administratrix, 222 Kan. 637, 642, 567 P.2d 851.
5. Growing crops on real estate transferred by TOD deed passed to grantee beneficiary, not to decedent's administrator or executor as personalty. In re Estate of Roloff, 36 Kan. App. 2d 684, 695, 143 P.3d 406 (2006).
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