In Re Estate of West

On petition by the Tax Commissioner of the State of Nebraska, and pursuant to Neb. Rev. Stat. § 25-2001(4) (Reissue 1985), the county court for Knox County set aside its inheritance tax order entered in the probate proceedings for the estate of Loyd West, deceased. Theo Lewis West, as personal representative of the estate, appealed to the district court, which affirmed the county court’s judgment setting aside the inheritance tax order. We affirm the district court’s judgment.

DETERMINATION OF DEATH TAXES

On September 7, 1980, Loyd West, a resident of Knox County, died testate and had devised…