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IN RE ESTATE OF HASTERLIK

No. S-17-592.

909 N.W.2d 641 (2018)

299 Neb. 630

IN RE ESTATE OF Richard A. HASTERLIK, deceased. Kimberlee Voss, Personal Representative of the Estate of Richard A. Hasterlik, deceased, appellant, v. State of Nebraska, appellee.

Supreme Court of Nebraska.

Filed April 13, 2018.

Attorney(s) appearing for the Case

Rebecca Abell Brown , of R. Abell Brown Law, L.L.C., Fremont, for appellant.

Linsey Moran Bryant , Chief Deputy Dodge County Attorney, and Emily A. Beamis , for appellee.

Heavican, C.J., Miller-Lerman, Cassel, and Stacy, JJ., and Moore, Chief Judge, and Arterburn, Judge, and Doyle, District Judge.

INTRODUCTION

Kimberlee Voss, personal representative of the estate of Richard A. Hasterlik, deceased, appeals from the county court's determination that she, as an individual beneficiary, did not qualify for preferential inheritance tax treatment under Neb. Rev. Stat. § 77-2004 (Reissue 2009). The court found that Voss...

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