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IN RE ESTATE OF QUINN

No. A-92-405.

510 N.W.2d 488 (1993)

In re ESTATE OF Edwin Leroy QUINN, Deceased. Samuel MCPEEK, Appellee, v. SCOTTS BLUFF COUNTY, Nebraska, Appellant.

Court of Appeals of Nebraska.

July 20, 1993.

Attorney(s) appearing for the Case

Sara Olsen, Deputy Scotts Bluff Co. Atty., for appellant.

Michael J. Franciosi, Atkins Ferguson Zimmerman Carney, P.C., Scottsbluff, for appellee.

SIEVERS, C.J., and HANNON and IRWIN, JJ.

IRWIN, Judge.

INTRODUCTION

Decedent, Edwin LeRoy Quinn, died testate on July 24, 1990. Quinn's first wife, Marjorie Lucille, predeceased him. They had no biological children. Quinn executed a will leaving the residue of his estate to appellee, Samuel McPeek. McPeek requested a refund of the tax assessed on his inheritance, according to Neb.Rev.Stat. § 77-2006 (Reissue 1990), which he paid as the result of...

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