Micek v. First National Bank & Trust Co.

This case involves the question of whether certain estate and inheritance taxes due by reason of the death of William J. Glaser should be paid by the estate of William J. Glaser or by the appellants, Alois and Florence Micek, who acquired, in part by contract and in part by gift, certain real estate included in the federal estate tax return of William J. Glaser, deceased. The county court determined that the tax should be paid by the Miceks. On appeal the district court affirmed. We also affirm.

William J. Glaser died on March 13, 1980, leaving neither a wife nor children surviving. His last…