Mary Jackson conveyed property to Iola Miller and Ileane Brosnan. Jackson retained a life estate in the property and lived in the house until 1989 when she entered a nursing home. When she was in the nursing home, she continued to pay taxes and purchase insurance on the house. A hail storm caused severe damage in 1991, and while the insurance company was processing the claim, Mary died. Iola was the executor, and on advice of counsel, she distributed the insurance proceeds of $5,713.50 between herself and Ileane. They sold the house to Darrel Jackson for $7,000. The estate's attorney then changed his mind and determined that the insurance proceeds should be distributed to the residuary beneficiaries and objected to the final accounting. The court ruled that the insurance proceeds belonged to Jackson's estate. Brosnan appealed.