365 N.W.2d 893 IN the MATTER OF the ESTATE OF Mary U. TRAINER, a/k/a Mary Uihlein Trainer, Deceased: WISCONSIN DEPARTMENT OF REVENUE, Appellant, v. Robert B. TRAINER, Personal Representative, and Stevens U. Trainer, Willis J. Stauffacher and Rudolph T. Hoppe, Co-Trustees, Respondents.[†] Court of Appeals of Wisconsin. No. 84-825.Submitted on briefs December 10, 1984. — […]