IN RE BLAUHORN REVOCABLE TRUST

No. S-06-531.

746 N.W.2d 136 (2008)

275 Neb. 256

In re Ervin W. BLAUHORN REVOCABLE TRUST Orville Blauhorn, Trustee, appellee, v. Nancy L. Cockle et al., appellants.

Supreme Court of Nebraska.

March 21, 2008.


Attorney(s) appearing for the Case

Joseph H. Murray, P.C, L.L.O., of Germer, Murray & Johnson, for appellants.

Steven E. Guenzel, of Johnson, Flodman, Guenzel & Widger, for appellee.

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


HEAVICAN, C.J.

I. INTRODUCTION

The primary issue presented by this case is the interpretation of the revocable trust of Ervin W. Blauhorn. In particular, this court is faced with the question of whether Ervin's trust specifically waived the apportionment of the estate tax against the beneficiaries of property received from the estate of Ervin's wife, Bonnie Blauhorn.

II. FACTS

The facts of this case are generally undisputed. This appeal...

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