State v. Kennedy

Inbody, Chief Judge.

INTRODUCTION

Mary Ann Kennedy and Patrick Kennedy appeal from the judgment of the county court for Holt County, Nebraska. The county court found that Mary Ann failed to provide evidence showing the necessary parental relationship existed between testator Leo Straka and Mary Ann and determined that Mary Ann did not qualify for preferential tax treatment under Neb. Rev. Stat. §. 77-2004 (Reissue 2003). For the reasons set forth herein, we affirm the judgment of the county court.

■ STATEMENT OF FACTS

On May 30, 2006, Mary Ann and Patrick, as successor co-trustees of the Leo…