Todd v. County of Box Butte

This appeal presents the question of whether an inheritance tax is payable under the rates provided in section 77-2004, R. R. S. 1943, or in section 77-2006, R. R. S. 1943.

The facts are not in dispute. Ella Thompson was born the daughter of Addie and Eugene E. Thompson. *313Ella was married to Claud E. Todd in 1927. She died in 1932, being at all times from 1927 to the date of her death, the wife of Claud E. Todd. Claud E. Todd married Eldora in 1936 and they have remained husband and wife since that date.

By will dated May 31, 1957, Addie Thompson devised and bequeathed a substantial part of the…