Otoe County v. Woolsey

This is the second appearance of this case, our former opinion being reported in 109 Neb. 138.

The present appeal is by the county of Otoe from a judgment of the district court fixing the value of the estate of Edmund E. Woolsey, deceased, for the purpose of determining the amount of inheritance tax which should be assessed upon the several shares inherited.

In the briefs the county of Otoe is designated complainant, and the administrator and the heirs at law respondents, and for convenience will be so designated here. The respondents have taken a cross-appeal.

Edmund E. Woolsey, a resident of…