IN RE ESTATE OF GLASER

No. 83-285.

348 N.W.2d 127 (1984)

217 Neb. 104

In re ESTATE OF William J. GLASER, also known as William Glaser, deceased. Alois A. MICEK and Florence M. Micek, Appellants, v. FIRST NATIONAL BANK & TRUST CO. OF COLUMBUS, NEBRASKA, Personal Representative, Appellee.

Supreme Court of Nebraska.

April 27, 1984.


Attorney(s) appearing for the Case

Edward F. Carter, Jr. and Mark D. Petersen of Barney, Carter & Johnson, P.C., Lincoln, and Cleo Robak, Columbus, for appellants.

Wilbur L. Johnson and Frank J. Skorupa of Johnson & Skorupa, Columbus, for appellee.

KRIVOSHA, C.J., WHITE, and CAPORALE, JJ., and McCOWN and BRODKEY, JJ., Retired.


KRIVOSHA, Chief Justice.

This case involves the question of whether certain estate and inheritance taxes due by reason of the death of William J. Glaser should be paid by the estate of William J. Glaser or by the appellants, Alois and Florence Micek, who acquired, in part by contract and in part by gift, certain real estate included in the federal estate tax return of William J. Glaser, deceased. The county court determined that the tax should be paid by the Miceks...

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