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IN RE MANN'S ESTATE

No. 33218.

56 N.W.2d 621 (1953)

156 Neb. 457

In re MANN'S ESTATE. HOLT COUNTY v. GALLAGHER et al.

Supreme Court of Nebraska.

January 16, 1953.

Attorney(s) appearing for the Case

William W. Griffin, O'Neill, for appellant.

Lloyd Dort, Lincoln, for appellees.

Heard before SIMMONS, C. J., and CARTER, MESSMORE, CHAPPELL, WENKE, and BOSLAUGH, JJ.

WENKE, Justice.

This litigation had its inception when objections were made to including an interest in a trust created by John P. Mann as an asset of the estate of Joseph A. Mann, deceased, for the purpose of determining and assessing inheritance tax. This objection is based on the contention that Joseph A. Mann, at the time of his death, had no interest in the trust which could be included as part of his estate for inheritance tax purposes.

Section 77-2001...

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