IN RE ESTATE OF BENTON

No. 39172.

215 N.W.2d 86 (1974)

191 Neb. 324

In re ESTATE of Alma Lois BENTON, Deceased. Hans NIELSEN and Jerry Nielsen, Appellants, v. A. C. SIDNER, Executor, and Phyllis F. Griffin, et al., Appellees.

Supreme Court of Nebraska.

February 14, 1974.


Attorney(s) appearing for the Case

Yost, Schafersman, Yost & Lamme, Fremont, for appellants.

Sidner, Svoboda, Schilke & Wiseman, Kerrigan, Line & Martin, Fremont, for appellees.

Heard before WHITE, C. J., and SPENCER, BOSLAUGH, McCOWN, NEWTON and CLINTON, JJ., and RONIN, District Judge.


McCOWN, Justice.

This is an action to determine the allocation of estate taxes and inheritance taxes on property passing under the will of Alma Lois Benton. Taxes involved here are on the benefit received by the appellants, Hans Nielsen and Jerry Nielsen, by reason of the exercise of a bargain purchase option on real estate granted in the will. The District Court determined that the estate taxes due to the United States and the State of Nebraska should be apportioned...

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