County of Lancaster v. Union Bank & Trust Co.

INTRODUCTION

Upon her death, Dorothy B. Kite (the testator) devised a substantial amount of her estate to her great-nephew, William R. Cordell, Jr. (Cordell), and Cordell’s wife, Connie Cordell (Connie). Cordell commenced this action in Lancaster County Court to determine the inheritance tax due on the devise to Cordell and Connie. Although the testator and Cordell were great-aunt and great-nephew, and therefore potentially subject to taxation in accordance with Neb. Rev. Stat. § 77-2005 (Reissue 1996), Cordell sought to be taxed at the lower rate provided for in Neb. Rev. Stat. § 77-2004…