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RELLER v. HAYS

No. 39399.

220 N.W.2d 228 (1974)

192 Neb. 354

Virginia RELLER, Executrix of the Last Will and Testament and Estate of Merril R. Reller, Deceased, Appellee, v. Donald R. HAYS, Appellee and Sally A. Hays and John McArthur, Appellants, Cross-Appellees, Impleaded with Rollie C. Johnson, Cross-Appellant, et al., Appellees.

Supreme Court of Nebraska.

July 18, 1974.

Attorney(s) appearing for the Case

A. James McArthur, Lincoln, for appellants.

Cline, Williams, Wright, Johnson & Oldfather, Fredric H. Kauffman, Lincoln, William P. Kelley, Omaha, Charles S. Reed, Bellevue, for Virginia Reller.

Nelson, Harding, Marchetti, Leonard & Tate, Alan L. Plessman, Lincoln, for Rollie C. Johnson.

Heard before SPENCER, BOSLAUGH, McCOWN, NEWTON, CLINTON, and BRODKEY, JJ.

BOSLAUGH, Justice.

This is an action by the executrix of the will and estate of Merril R. Reller, deceased, to recover from the beneficiaries of the estate the inheritance and estate taxes which had been apportioned and prorated to the respective shares. The trial court sustained the plaintiff's motion and entered summary judgment against the beneficiaries, including the trust, for the taxes plus interest which had been paid by the executrix.

The appellants...

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