Gustafson v. Gustafson

In this partition action, the trial court found the U.S. Government’s tax lien to be superior to any interest the appellant James L. Gustafson and his successors in interest claim in the proceeds of the sale of the partitioned real estate. We affirm the judgment of the district court for Harlan County.

A partition action is an action in equity and is reviewable by this court de novo on the record. Sherman v. Schulz, 220 Neb. *449375, 370 N.W.2d 123 (1985).

Appellant Gustafson obtained part of his interest in the partitioned real estate, located in Harlan County, from the estate of his father.…