Douglas County v. Breslow

Neb. Rev. Stat. § 77-2007.04 (Reissue 1996) sets out the requirements for a charitable bequest exemption from Nebraska inheritance tax. In this appeal, we decide if a bequest to the State of Israel to be used exclusively for charitable purposes qualifies as an exemption under § 77-2007.04.

The Douglas County Court determined that § 77-2007.04 exempted the bequest from Nebraska inheritance tax. Because we determine that the bequest does not meet the conditions set out in § 77-2007.04, we reverse.

BACKGROUND

The underlying facts are not in dispute. The decedent, Jean Breslow, left the remainder of…