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IN RE MICHAEL HESSLER LIVING TRUST

No. S-23-472.

316 Neb. 600

IN RE MICHAEL HESSLER LIVING TRUST. HEIDI SHADDICK ET AL., Appellants, v. ROBERT HESSLER, SUCCESSOR TRUSTEE OF THE MICHAEL HESSLER LIVING TRUST, and LORI J. MILLER, Appellees.

Supreme Court of Nebraska.

Filed May 10, 2024.

Attorney(s) appearing for the Case

Cathy S. Trent-Vilim , Daniel J. Waters , and John M. Walker , of Lamson, Dugan & Murray, L.L.P., for appellants.

Andrew W. Snyder and Thomas T. Holyoke , of Holyoke, Snyder, Longoria, Reichert & Rice, P.C., L.L.O., and Jeffery T. Peetz and Allyson G. Rafferty , of Peetz, Koerwitz & Lafleur, P.C., L.L.O., for appellees.

HEAVICAN, C.J., MILLER-LERMAN, CASSEL, STACY, FUNKE, PAPIK, and FREUDENBERG, JJ.

INTRODUCTION

A decedent's trust provided for payment of inheritance taxes "from this trust," devised a house "outright" to the decedent's girlfriend, and bequeathed the trust's residuary to his three children. After the trustee deeded the house to the girlfriend and allocated all inheritance tax to the trust's residuary, the...

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