County of Richardson v. Stalder

This is an appeal from a judgment of the district court for Richardson County allowing the exemption of $10,000 in the assessment of an inheritance tax as provided in section 77-2004, R. S. 1943.

The evidence shows that Hattie L. Dowell died on April 26, 1946, leaving a will by which Luella D. Stalder inherited the sum of $13,127. It is established by the evidence that the mother of Luella D. Stalder died when the latter was approximately three years of age. Immediately thereafter Luella D. Stalder was' taken into the home of her paternal uncle, M. L. Dowell, where she resided with her uncle…