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IN RE ESTATE OF MORSE

No. S-91-809.

486 N.W.2d 195 (1992)

241 Neb. 40

In re Estate of Mildred MORSE, Deceased. Daniel V. MORSE, Personal Representative of the Estate of Mildred Morse, Deceased, Appellee, v. DAKOTA COUNTY, Appellant.

Supreme Court of Nebraska.

July 10, 1992.

Attorney(s) appearing for the Case

Kurt A. Hohenstein, Dakota County Atty., for appellant.

Maxine M. Buckmeier, of Corbett, Anderson, Corbett, Poulson, Flom & Vellinga, Sioux City, Iowa, for appellee.

HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, SHANAHAN, GRANT, and FAHRNBRUCH, JJ.

CAPORALE, Justice.

The county court determined that the petitioner-appellee, Daniel V. Morse, personal representative of the estate of Mildred Morse, deceased, had a $2,208.34 inheritance tax liability to the respondent-appellant, Dakota County, Nebraska. Claiming the actual liability to be $45,868.45, the county appealed to the district court, which affirmed the county court's determination. In this court the county asserts, in summary, that the district court erred...

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