County of Douglas v. Parks

Grant, J., Retired.

The will of Leslie E. Stanton was admitted to probate in the county court for Douglas County, Nebraska. Under the will, the residue of decedent’s estate was left to appellee, William N. Parks, after the satisfaction of six specific devises. On November 21, 1991, an “Order Determining and Assessing Inheritance Tax” was entéred by the county court. In that order, the court found that Stanton “stood in the acknowledged relation of a parent to William Parks and the rate of tax on any portion received by William N. Parks from the estate of Leslie E. Stanton shall be determined…