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IN RE ESTATE OF BRESLOW

No. S-02-858.

670 N.W.2d 797 (2003)

266 Neb. 953

In re ESTATE OF Jean BRESLOW, deceased. Douglas County, Appellant, v. Sonia Breslow, Copersonal representative, et al., Appellees.

Supreme Court of Nebraska.

November 7, 2003.

Attorney(s) appearing for the Case

James S. Jansen, Douglas County Attorney, James R. Thibodeau, and Bernard Monbouquette, for appellant.

William D. Kuester, of Crosby Guenzel, L.L.P., Lincoln, for appellee Sonia Breslow.

HENDRY, C.J., and WRIGHT, CONNOLLY, GERRARD, STEPHAN, McCORMACK, and MILLER-LERMAN, JJ.

CONNOLLY, J.

Neb.Rev.Stat. § 77-2007.04 (Reissue 1996) sets out the requirements for a charitable bequest exemption from Nebraska inheritance tax. In this appeal, we decide if a bequest to the State of Israel to be used exclusively for charitable purposes qualifies as an exemption under § 77-2007.04.

The Douglas County Court determined that § 77-2007.04 exempted the bequest from Nebraska inheritance tax. Because we determine that the bequest...

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