Supreme Court of Oklahoma January 17, 2017, 115,424 (IN THE MATTER OF THE ESTATE OF VOSE)

COMBS, C.J.:

¶ 1 The essential question before this Court is whether the district court erred by ordering the administrator of a decedent’s estate to timely prepare and file a federal estate tax return for purposes of electing portability of the decedent’s Deceased Spousal Unused Exclusion Amount (DSUE), pursuant to 26 U.S.C.A. § 2010, for the benefit of the decedent’s surviving spouse.