1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 794 N.W.2d
  5. 794 N.W.2d 406 (2011)
 

IN RE ESTATE OF CRAVEN

No. S-10-393.

794 N.W.2d 406 (2011)

281 Neb. 122

In re Estate of Darleen F. CRAVEN, deceased. County of Lancaster, Nebraska, appellant, v. Union Bank & Trust Company, Trustee and Personal Representative of the Estate of Darleen F. Craven, appellee.

Supreme Court of Nebraska.

February 11, 2011.

Attorney(s) appearing for the Case

Gary E. Lacey , Lancaster County Attorney, and Michael E. Thew , Lincoln, for appellant.

Andrew M. Loudon , of Baylor, Evnen, Curtiss, Grimit & Witt, L.L.P., Lincoln, for appellee.

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

GERRARD, J.

This appeal involves the valuation of a personal residence for inheritance tax purposes. After Darleen F. Craven's death, her personal representative and trustee sold Craven's residence at auction for $113,000 and listed that amount as the value of the property when it petitioned for a determination of inheritance tax. Lancaster County contested the valuation, and after hearing the matter, the county court found that the actual value of the property for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases