Voss v. State (In Re Estate of Hasterlik)

INTRODUCTION

Kimberlee Voss, personal representative of the estate of Richard A. Hasterlik, deceased, appeals from the county court's determination that she, as an individual beneficiary, did not qualify for preferential inheritance tax treatment under Neb. Rev. Stat. § 77-2004 (Reissue 2009). The court found that Voss failed to prove the decedent stood in the acknowledged relation of a parent to her. Because the county court's factual determination was not clearly wrong, we affirm.

BACKGROUND

The evidence presented to the county court established that Voss' biological father passed away in 1983…