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ESTATE OF MUCHEMORE

No. S-95-610.

560 N.W.2d 477 (1997)

252 Neb. 119

In re ESTATE OF G. Robert MUCHEMORE, deceased. COUNTY OF DOUGLAS, NEBRASKA, a political subdivision, Appellant, v. Agnes B. MUCHEMORE, Personal Representative of the Estate of G. Robert Muchemore, deceased, Appellee.

Supreme Court of Nebraska.

March 21, 1997.

Attorney(s) appearing for the Case

James S. Jansen, Douglas County Attorney, Renne Edmunds, and Jeanne A. Burke, Omaha, for appellant.

David L. Hefflinger and J. Terry Macnamara, of McGrath, North, Mullin & Kratz, P.C., Omaha, for appellee.

WHITE, C.J., CAPORALE, WRIGHT, CONNOLLY, and GERRARD, JJ., and SPRAGUE, District Judge.

GERRARD, Justice.

The decedent, G. Robert Muchemore, died testate in 1992 leaving a will and a revocable trust agreement. The trust agreement, as amended, created a pecuniary credit shelter trust and a marital deduction trust. The county court entered an order declaring that the property passing to the decedent's surviving spouse, Agnes B. Muchemore, the appellee, pursuant to the will and the trust agreement was not subject to Nebraska inheritance tax. The district...

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