In re Estate of LoderAnnotate this Case
The Supreme Court reversed the order of the county court disallowing a claim filed by the Nebraska Department of Revenue for unpaid lifetime Nebraska income taxes and remanded the cause for further proceedings, holding that the county court failed to impose the burden of proof regarding diligent investigation and inquiry on the personal representative of the decedent's estate.
The Department filed a claim with Miranda Loder, the personal representative of the decedent's estate, seeking individual income taxes for the three years preceding the decedent's death. Miranda disallowed the claim, claiming that it was untimely. The Department filed a petition with the county court for allowance of the claim, arguing that because it did not receive notice in compliance with Neb. Rev. Stat. 25-520.02 and 30-2483 it retained the right to file a claim within three years of the decedent's death under Neb. Rev. Stat. 30-2485(a)(2). At issue was whether the Department qualified as a known creditor, to whom Miranda was required to mail notice. The county court sustained Miranda's disallowance. The Supreme Court reversed and remanded the case, holding that the court's decision did not conform to the law because the court did not examine whether Miranda established that the Department's potential claim was not ascertainable by reasonably diligent inquiry.