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IN RE ESTATE OF ANDERSON

No. 39795.

230 N.W.2d 182 (1975)

194 Neb. 41

In the Matter of the ESTATE of Wilma R. ANDERSON, Deceased. Margaret A. WONDRA, Devisee and Legatee under Last Will and Testament of Wilma R. Anderson, Deceased, Appellant, v. PLATTE VALLEY STATE BANK & TRUST COMPANY, Executor and Trustee, Buffalo County, State of Nebraska, et al., Appellees.

Supreme Court of Nebraska.

May 29, 1975.

Attorney(s) appearing for the Case

H. B. Muffly, Brian R. Watkins, Lincoln, for appellant.

Tye, Worlock, Tye, Jacobsen & Orr, Gary L. Hogg, Kearney, Nate C. Holman, Lincoln, Munro, Parker, Munro & Grossart, Donald J. Loftus, Kearney, for appellees.

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

CLINTON, Justice.

This is an appeal involving the estate of Wilma R. Anderson, deceased. Two issues are here for determination. The first is whether or not the appellant, Margaret A. Wondra, stepdaughter of Wilma R. Anderson and the principal beneficiary of her will, is within the category of persons entitled to the $10,000 exemption and the 1 percent inheritance tax rate provided by section 77-2004, R.R.S.1943, or whether...

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