In re Estate of AlbertsAnnotate this Case
After Emil Alberts died, Lois Alberts, his surviving spouse, authorized her attorney to file a petition on her behalf to elect to take one-half of Emil’s augmented estate pursuant to Neb. Rev. Stat. 30-2313. Emil’s two nephews (Appellants), as coperaonal representatives of Emil’s estate and as beneficiaries of Emil’s trust, objected to the petition’s validity and to the calculation of Lois’ elective share within it. The county court found that Lois’ petition for elective share was validly filed and that certain trust property should be included in the augmented estate for purposes of calculating Lois’ elective share. The Supreme Court affirmed in part and reversed in part, holding (1) the county court did not err in finding that the petition for elective share was validly filed; but (2) the county court erred in failing to rule that the value of the trust property at issue should be excluded from the augmented estate under Neb. Rev. Stat. 30-2314(c)(2). Remanded.