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IN RE ESTATE OF WEST

No. 85-822.

415 N.W.2d 769 (1987)

226 Neb. 813

In re ESTATE OF Loyd WEST, Deceased. Theo Lewis WEST, Personal Representative of the Estate of Loyd West, Deceased, Appellant, v. Donna KARNES, Tax Commissioner for the State of Nebraska, Appellee.

Supreme Court of Nebraska.

November 13, 1987.

Attorney(s) appearing for the Case

Paul E. Galter, Lincoln, and, on brief, Frank Roubicek, Creighton, for appellant.

Robert M. Spire, Atty. Gen., and L. Jay Bartel, Lincoln, for appellee.

BOSLAUGH, WHITE, HASTINGS, CAPORALE, SHANAHAN, and GRANT, JJ., and COLWELL, District Judge, Retired.

SHANAHAN, Justice.

On petition by the Tax Commissioner of the State of Nebraska, and pursuant to Neb.Rev.Stat. § 25-2001(4) (Reissue 1985), the county court for Knox County set aside its inheritance tax order entered in the probate proceedings for the estate of Loyd West, deceased. Theo Lewis West, as personal representative of the estate, appealed to the district court, which affirmed the county court's judgment setting aside the inheritance tax order. We affirm...

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