In Re Estate of Wells

Otte,D.J.

Anna H. Smith appeals from an order of the Lancaster County District Court affirming an order of the Lancaster County Court assessing an inheritance tax of $28,329.50 on the estate of Ray Wells. We affirm.

On December 17, 1981, Anna H. Smith, as personal representative of the estate of Ray Wells, filed her petition in the Lancaster County Court claiming that she and Ray were partners and asking that not less than one-half the real and personal property of the estate be declared partnership property, having been held in trust by Ray for Anna. Anna contends that one-half of the assets…