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IN RE ESTATE OF ERIKSEN

No. S-04-966.

716 N.W.2d 105 (2006)

271 Neb. 806

In re ESTATE OF Leonard G. ERIKSEN, deceased. T. Richard Eriksen, appellant, v. Shirley Macrander, Personal Representative, et al., appellees.

Supreme Court of Nebraska.

June 23, 2006.

Attorney(s) appearing for the Case

Lawrence K. Sheehan and George T. Blazek, Omaha, of Ellick, Jones, Buelt, Blazek & Longo, for appellant.

Darren R. Carlson, of Walentine, O'Toole, McQuillan & Gordon, Omaha, for appellees Pat McGuire and Bart McGuire.

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

CONNOLLY, J.

The appellant, T. Richard Eriksen, a residuary devisee, purchased a family farm under an option in the will of his deceased uncle Leonard G. Eriksen (Leonard). After purchase, Eriksen allowed Leonard's estate to make elections under the federal tax code, I.R.C. §§ 2032A and 2057 (2000 & Supp. III 2003), resulting in a tax refund to the estate. The election imposes on Eriksen both responsibilities and potential liabilities. Eriksen sought...

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