In re Estate of HasterlikAnnotate this Case
The Supreme Court affirmed the determination of the county court that Plaintiff, personal representative of the estate of Richard A. Hasterlik and an individual beneficiary, did not qualify for preferential inheritance tax treatment under Neb. Rev. Stat. 77-2004 on the ground that Plaintiff failed to prove that the decedent stood in the acknowledged relation of a parent to her.
On appeal, Plaintiff argued that the county court erred in finding that the evidence did not establish that Plaintiff was a person to whom the deceased, for more than ten years prior to his death, stood in the acknowledged relation of a parent. The Supreme Court affirmed, holding that the county court’s factual determination was not clearly wrong.