Baer v. Douglas County

NATURE OF CASE

Under Nebraska law, inheritance taxes are imposed upon contingent bequests at the highest rate which would be possible on the happening of any of the contingencies. In this case, inheritance taxes were assessed and paid on various contingent bequests in the distribution of the estate of Alan Baer (the Estate). Slightly less than 2 years after the original tax determination and payment, the personal representative of the Estate filed a “Protective Claim for Refund of Inheritance Tax,” asserting that the contingencies of the bequests were unlikely to occur and that the taxes paid…