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<br /> _2_
<br /> Item 3. The Southwest Quarter ���a) of Section
<br /> Twenty-one (21) , Township Twelve �12)
<br /> North, Rarzge Eight (8? ,�'We.st of the
<br /> � 6th P.M. , in Merrick County, Nebraska $27,000.00 ,
<br /> r
<br /> Item 4. Lots One (1) and Two �2) ,. in Section ��;
<br /> Thirty-one (31), Township Eleven (11)
<br /> North, Range Eight (8) , West of .the
<br /> , 6th P.M,,. in Merrick County, Nebraska
<br /> and containing 72 acres inore or less 7,200.00
<br /> Item 5. The First National Bank, Grand Island,
<br /> Nebraska. Savings •�ccount 1,218.85 !�.
<br /> Checking Account 1,375.72 �;
<br /> Item 6. The Commercia.l National Bank - � ��
<br /> savings account 572.01 ';'
<br /> (
<br /> Item 7. The Overland National Bank, Grand �
<br /> Island, Nebraska - savings account 576.61 +�
<br /> �
<br /> Item 8. Home Federal Savings & Loan Associa-
<br /> • tion, Grand Island, Nebraska 2,221.50 =,
<br /> Item 9. 1954 Mercury four-door automobile 1,000.00 k,;
<br /> �;
<br /> The Court further finds that the above-described jointly ('
<br /> owned property constitutes the only property subject to considera- `�
<br /> ,, �
<br /> tion for determination of any Nebraska inheritance tax due or' �
<br /> owing herein. '
<br /> The Court further finds that Items 2, 3, and 4, above, were '�
<br /> If
<br /> deeded by deed of gift from the mother of petitioner, George . '�'
<br /> Ehlers, to the said George Ehlers and Olga Ehlers, as joint �i
<br /> ;
<br /> tenants and that for the purpose of determination of Nebraska
<br /> inheritance tax herein, that oane-half only of the value of said
<br /> Items 2, 3, and 4 is includable f or determination of inherita.nce
<br /> tax herein; that only $32,300.00 of the value of' Items 2, 3, and �
<br /> 4 is includable for f inal computation of any Nebraska inheritance
<br /> tax owing herein.
<br /> The Court further finds that Item 1. constituted the home-
<br /> stead of the parties and that petitioner, George Ehlers, as -
<br /> surviving spouse of said deceased, is entitled to' a homestead
<br /> � exemption, inasmuch as he was 53 years of age at the time of
<br /> . i�
<br /> his wife's death, of $4,309.32, leaving a balance of $7,690.68. "'''
<br /> 3���
<br /> The Court further finds that George Ehlers furnished one-half ' `° r
<br /> _ ' , ;,�'
<br /> of the consideration for the purcl1ase of such dwelling and ` " �,��
<br /> �
<br /> . ,�.
<br /> that, in consequence, only $3,845.34 is sub,jeat to inclu�ion �a�r'�
<br /> . � "s:
<br /> in the final determination of any inheritance tax. ' ",�A"{���F
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