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41) The taxpayer was the sole heir at law to his mother's estate.
The term does not include an heir at law or a devisee who has received his or her distribution.
The court recognized that an heir at law could be an interested party, but the court said the daughter had "properly" been determined not to be an heir at law.
W]hen an at least facially valid previous will is before the court, the burden is on the potential heir at law who wishes to contest a will to show that the previous will which excluded the contestant was invalid or that the doctrine of dependent relative revocation did not apply.