Eckstrom

This is an appeal from a nunc pro tunc order purporting to correct a decree of distribution in a decedent’s estate.

*542 On December 15, 1955, the Citizens National Trust and Savings Bank, as the executor of the Estate of Thomas F. Eekstrom, deceased, filed in probate proceedings its petition for distribution of the assets of the estate. By the petition the executor requested that an undivided one-third of the estate be distributed to each of three distributees, they being the two appellants herein and the aforesaid Citizens National Trust and Savings Bank as trustee of an inter vivos trust, respondent herein. It was further petitioned that certain amounts be deducted from each share for federal estate taxes. After hearing the petition the court ordered the executor to prepare the decree of distribution and to submit it to the appellants’ attorneys for their approval. It was so prepared, approved and signed by the court after the further approval of the probate commissioner. It was entered on January 17, 1956, and has long since become final.

The decree provided that all taxes due and payable by the estate had been paid; that in accordance with the petition the federal estate…