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IN RE ESTATE OF BAER

No. S-06-372.

735 N.W.2d 394 (2007)

273 Neb. 969

In re Estate of Alan BAER, Deceased. Theodore G. Baer, Personal Representative of the Estate of Alan Baer, Deceased, Appellee, v. Douglas County, Nebraska, Appellant.

Supreme Court of Nebraska.

July 13, 2007.

Attorney(s) appearing for the Case

Stuart J. Dornan, Douglas County Attorney, and Bernard J. Monbouquette for appellant.

Robert J. Murray, Angela M. Pelan, and Kyle Wallor, of Lamson, Dugan & Murray, L.L.P., Omaha, for appellee.

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

McCORMACK, J.

NATURE OF CASE

Under Nebraska law, inheritance taxes are imposed upon contingent bequests at the highest rate which would be possible on the happening of any of the contingencies.1 In this case, inheritance taxes were assessed and paid on various contingent bequests in the distribution of the estate of Alan Baer (the Estate). Slightly less than 2 years after the original...

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