SMITH, Justice.
David W. Evans of Nemaha County, Nebraska, died testate owning property in Nebraska, Iowa, Missouri and Wyoming. His will was probated in Nebraska and ancillary proceedings instituted in Iowa. The facts are not in dispute. A proper certificate was filed showing the market value of the entire property, and the indebtedness of the estate in states other than Iowa, the Federal Estate and Income Tax liability, inheritance taxes paid in Nebraska, and various...
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