Adams v. United States National Bank

In this action the plaintiff, as county treasurer of Douglas County, seeks to recover taxes, interest, and penalties against the estate of a deceased person under the provisions of sections 77-316 to 77-319, and 77-518, R. S. 1943. The defendant is the executor of the estate. The trial court allowed the claim in part. Plaintiff appeals and defendant cross-appeals. We reverse the judgment of the trial court and remand the cause with instructions.

When this action reached the district court, both parties moved for judgment on the pleadings. The facts are not in dispute. G. Sam Rogers died at…