Home and Goodwill Industries which are located in Tulsa, Oklahoma." Montgomery died while the Doan will was in probate and the executor of his estate disclaimed Montgomery's interest in the Doan estate. Under the provisions of the Doan will, Montgomery's interest if disclaimed would be added to the amount given to the Foundation for the four named charitiesincreasing their share to three-fourths of the residuary estate.
The executor paid the estate taxes along with the debts, funeral expenses and administrative costs out of the residue before dividing the residuary assets into proportional shares for distribution. The Young Men's Christian Association of Greater Tulsa (YMCA or appellant) filed a petition for declaratory judgment asking the court to invoke its equitable powers by holding no estate tax should be paid bythe post office walkway that lies between the post office and its parking lot.   Apparently, some customers complained about the nature of the publication.   Jacobsen claims that as a result, his paper stand was removed by the government, and shortly after, all the newspapers for sale in racks on this walkway were moved to the perimeter city sidewalk.


4
In the Aberdeen, South Dakota, General Services Administration Building, Jacobsen again wished to vend his newspapers near a post office.   The physical make-up of the exterior of that building is such that a municipal sidewalk runs in front of the terrace of the building.   There are steps that lead from the sidewalk to the terrace, which the district court found were "intended to