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IN RE ESTATE OF HOLT

No. S-92-1067.

516 N.W.2d 608 (1994)

246 Neb. 50

In re ESTATE OF Dempsey David HOLT, Deceased. Alan J. MACKIEWICZ, Personal Representative of the Estate of Dempsey David Holt, Deceased, Appellant, v. DOUGLAS COUNTY, Nebraska, Appellee.

Supreme Court of Nebraska.

May 27, 1994.

Attorney(s) appearing for the Case

Alan J. Mackiewicz, Lich, Herold & Mackiewicz, Omaha, for appellant.

James S. Jansen, Douglas County Atty., Renne Edmunds, and Edwin T. Lowndes, Omaha, for appellee.

HASTINGS, C.J., and BOSLAUGH, WHITE, CAPORALE, FAHRNBRUCH, LANPHIER, and WRIGHT, JJ.

FAHRNBRUCH, Justice.

The issue here is whether intangible personal property located in Nebraska is subject to inheritance tax in this state when a decedent's estate is probated here and the testator was a Texas resident at the time of his death.

The Douglas County Court held that under Neb.Rev.Stat. § 77-2007.01 (Reissue 1990) of the Uniform Reciprocal Transfer Tax Act, such intangible personal property is...

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