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<br /> `� (CERTIFIED COPY)
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<br /> ' IAT THE COUNTY COURT OF 1�►DAMS COUNTY, NEBRASKA
<br /> IN 2�FE MAT't"ER QP THE LSTATE )
<br /> )
<br /> a� � DEGREE
<br /> )
<br /> RE2TA W. HEIL�G, DECE�SED )
<br /> This matt�r came c�n for hsariaq on Ehe 2 hday� o# January, 1968, an
<br /> the pe�tition of H. H. �ieilig for � determination flf tnherit�nce tax, and ii ap-
<br /> peerinq to th� GQ�rt tltmt the Cottnty Attorneys o# the Goux�ties !n which th�e pro-
<br /> perty de�crfb�d ia the petftion is lr�ted have each executed a �alver of notice
<br /> of the time and plmce af he�ring and ha�ve eaeh �►rrtered a voluntary appesranee
<br /> in aaid praceeding on behalf of th� Counti�a af Adams end Hall, State c>f Atebr-
<br /> a�ka, and it f�rther app�artng to th� Court th�t the only persoa aqai��t v�hom an
<br /> fnheritance tax may be asserss�d is the petitian�r herein, the Court finds that
<br /> furthar nc3tice of said prc�ce�cl�ng shc�ul� be di€�penssd with �nc3 that the Court
<br /> should prac�ed without delay to m�ke a detetmination of inheritance taac, if �ny,
<br /> due on accaunt t�f the property deacrfbed in said p�rtlttc�n.
<br /> 'The Court h8ving h�$rd evidenee and being fuIly advised inthe pre-
<br /> mises, fic�i�s that the sllegations set fc�rth in the petitian c�f ths said H. B. �eilig
<br /> �re tru� and �pecifieatly find�: Retta W. Hef11g deperted this life in Larn�:d,
<br /> Kansaa, on C7ctaber 1, 1966, kve�ing �t ssaid time e resident of said City erul State;
<br /> that there ha� been no prab�te c�f th� estate of s�#d deceased in the State of �tebr-
<br /> aska, and that th� p�titianer, �i. B. ��*i�ig, the �vrvzving husbanci flf ��id deceased,
<br /> has an intere�t in t�e property herefnafter descrfbed; #hat at the time flf h�r death,
<br /> safd dece8sed waa nc�t posscess�d of Etny prcapert)► sub�ect to adrnini�tration in the
<br /> State of Nebraska, but wa� #he �srvner, tr�gether with her �sid surui�ring hu�band,
<br /> I�. B. He1liq, the p�tition,�r herein, a� joint t�nants of the following described pra-
<br /> � � P��Y, onYy: � � � �
<br /> The 1Vorthvv�at Querter (N.W.1/4) vf Section Thirty-five
<br /> (35), Townshlp Saven (7) �lorth. Range �'en (10) We�t
<br /> of the Si�ct� (6th) P.1�S. , Adams �ounty, N'ebrasks � 64,OO�.QO
<br />' An undivided one-half int�r�st in and t� the Northwest
<br /> i Qusrter (N,W.114), ths North�aat �artsr (N.E.1/4)
<br /> af the Seuihwe�t Quarter (S.SN.1/4j, the North Iislf
<br /> (N.1/Z} 4f the ?�iortheast Quarter (N.E.l./4j, and the
<br /> , Southwest Quarter (�.W.1/4) af the North�s�t Quarter
<br /> (N.E.Z/4), alI in Sectzon flne (1), and the East Ha1f
<br /> (E.1/2? of th� Northea�t C}uarter (riT.E.I/4) c►f SecCion
<br /> Two (2}, elI in Tqwn�hip �tine (�) �l'orth, Range Ten
<br /> � (2�) West af the Sixth (6th) P.I+ri. , Hall Gounty,
<br /> Nebre�ska 80,UOQ.00
<br /> which property, at tha time c�f the dee�th of said.de�easec�, was of the fair and
<br /> rez�sonabie rnnrket value as set farth above c�ppo�ite e�ch such item of property,
<br /> snd 4herefore was of the fair and reascanabls tatal rnarket vale�� of $144,0�O.Oa.
<br /> Although �11 of th� sforesaid property was held in f€�int tenaney a� afore-
<br /> �aid. one-half o€ the sem� r�rlgfnelly belenged to the �titioner, I-f. �. Heilig, and
<br /> w�s never receiv�d or acquir�d by the petftfoner fram the deceased for less tha�n an �
<br /> ad�qu�te and full con�slderatlon in mon�y or proparty; the decea�ed left surviving 9
<br /> l�er as her sol� and only heir at law her said husband, H. B. �feil�c�, the deceas�d j
<br /> never havAn9 given birth to a chlld; that said deceased dtd n4t durinq her Iifetime �
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