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<br /> . 4� i:#�'� IRF���Q�� �ii ��� 73���a��� ��� ,� ��3�RkLi� Y�i�f�#1�ii�ii� �#N��4.i'S�xl�� r
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<br /> �A't'� d�, �t�1.AI�Liy D�Ge1�t!���1:. j C1��1�b� AI�d� �t�T��M.I�I�IC
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<br /> �t7�t an ��i�s �� ds� a�' u � �, 1���, th3� ma�'G��r c��� ca� �'
<br /> �'crx I���xim� upc��► � e ��iCi� +� � 11. Bu�lg�r �nd th� Vo1u�t�ry
<br /> A�►p+�ara�ce �nci Waiver 4f Aiati�� r�€ Ri�h�rs� I�. t3e�t��c�er, ��11 Cc�un�y
<br /> �tt�rtYay, �c� �fteax a� exa��,�at3.r�n �� the ffx�s e�nc� xe�ords �nc� �
<br /> ��r�tt� th� +��rid+enee �aff�a�ec1, th+� CcsuxC �inds th�t due �nd �.e�al
<br /> �►c���.+�e �� h+e�a�3.ng h�� be�r� g3.v�r� to aIl p�r�an� int�re�t��i a�
<br /> �eq�ixad b�* 1u�r a�rl t1��t �tc� c�b,�ecti�ns �ave be�srz �i�,�c�, that �11
<br /> a�' �h� ������tor�t,� ��d s�ll���ti�r�� s�t fortt� in s�id 1��titian �r�
<br /> L�€�e; Lh�t �h d�eedo�t, �C�;�G� �d. �tcF�rland, �.i�d int���€�t� csn th�
<br /> .��. .. d�y o� � ,, i���, � r�sident o� Gr�nd I��.�nd, €�al� �,
<br /> +�rsi�►ty� f��bras �,� � ca�rne� nf the ���.ls�win� d�sscrak�ed re�]. �stat�;
<br /> The Southerly 3+625 f��t e�f tlse t��xtheriy 37.25
<br /> �e�t oF Lcat Sev�n 7 in ��uxt I�iou��r Additian to
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<br /> th+� Cit af �rand I�land ��a � _
<br /> y , 11 County�, N�br�aska,
<br /> tha� tl�e va�,u� ca� the c�e��c3en�G'� ��t�rr�st i� �sfd ro��rty did nc�t '
<br /> exceed �h�e ��t� t�f $S{30,0{3 �nd th�t �L the� ti�� qf �er deaLh� tYze
<br /> decedc�nt did �t�t e+wn an�► a�h�x �roperty in this Stat� r�quiring;
<br /> ar�a��ni�tx�'�fcan; Ck�r�t th� d�c�ased le�'t sur�f�ring hc��r �s her sole
<br /> a�d ra��}► heixs �dc�r t�elaws o� the a��t� af Nebr�.sk�. the follc�win�:
<br /> I. K� �cP�er�.�d„ �lso kna►zn �s �rv�.n K. ����axland, h�r hu�banrl, �nd
<br /> fiv� c�ilc�ren, �11 caf le�a2 a$+�, €►s f41lt�w�: �t11e1 r�. Bul�er, '
<br /> c�su�I�ter� R.uttz L« Le,f�'1er, d�u�t���r; E�rl L. h�cFs�xl��c�, son;
<br /> ?���.r�t��i� �'u1�.��t� �c�c�dct�x� daught�r; �rzd �c�xis L. L�nd�Yes�s Ri�c�€�3 ; �',
<br /> that ti�ts��x tl�� Taw� r�f the �tat� o� �a�bra�sk�, �h� �.fcar�s�.id r��l I
<br /> �rt�p�rt� des�en�l�c3 �n �e�th o� s�ir3 dec����� in th� fc�l�tsuain� �arca�
<br /> � paxtians: ar� un�3.v�.d�c� �sn�•thir�. int�r�gt t���r�Yn tc� ��id husband,
<br /> I. K. McF�.r��d, alsr� known �� Irvin K. ���ar���d; �nd �n �nd.i�ricl�et
<br /> t�r�•�ift���th�s �ntere�t tv �ach c�� ���d chilc3r�n �s f�sl�.o�+r� :
<br /> �t�i�l A� �u1�+�r� It�ztt� L. Leffl�r, ��.r1 L, �4c��rl�nc�� ���r�c��ri�
<br /> Pullia� Wc�ad��sx gnd ��r�� L. L�z�dbla� Ricc3�3.`
<br /> Thr�t �c�r�, t3�an tcva y��rs hav� e�.��s�d sin�e �t�3� �t��th o� th�
<br /> ci�c�d�nL �ud t�a� nc� �pp�.i�atit�n h�s be�n �ad+� in th� ���at� c�f'
<br /> uebrask� £ar th� �gp�int�sa�t e�f aa�inis�Cra�crr c�f �►er e;�t�t� ���1
<br /> tha� nr� ad�inist��tax i��� bes�n €�ppai�t�c� �Qr �ier �a����er th�t a21
<br /> claisn� �nd der�ands a,�A�t�st th� astat� €��' th� ti���;d�a�t �r�� Far�v�r
<br /> b�rr�rl �rr� pre�iuded by op+�rat3.v� of 3�w €�nd t��t th� ��,��n� s�f
<br /> �rop�rty �ec�iv�� by t}�� �bs��r� n�m��l h��rs 3s �e�s �h��2 �5QU.�� a.nd
<br /> less th�n �h� �mQu�t �a� �ai�i �i+�3.rss �tatutory� �;�e�}�t�.c�n fc��� ir?�s�x3-
<br /> €�nc� t�x purpa�es �rsc�er th� luras n� th� Stat� of ��tsr��kau
<br /> That s�b��qu�x�� te� th� d+e�th o�' sm��t �at� a". '��cF��l.a��.d, �er
<br /> �nsb�n�, I. �C. h�cF�rla�id, e���o kn�wi� as Ir�vin K, *?�c�ar��r�d$ di�d
<br /> ca� �he� Eith d�y a� �3sce�bex°, i9b3, 3�avir�� �s Last �F�31 �nci '�estas�en�
<br /> �rhiC� h�s b�en prvb���d in this �v�rt; tr.�t ir� ccsnn��tit�n �riti�, the
<br /> E�t�t� prvice�din� fc�r ��fd I. �. �c�arlanc3 t��re w�� � ��Cerr�i�zz-
<br /> tiora ca�' irtheritan�.e� t�x ��d t�i�,t tk�� �eal �st�L� rsferr��i tes �t����
<br /> ��� �m� is�elud�d i� ��id E�tat� v�luatfc�n�, but t��t e��n i�' i� h��
<br /> be�n �v �.�clud�cl t�ter� wc�uld havei� be�n r�� inh�ritanc� ��ac ncrr
<br /> +�s��.te t�x due the �t�tt� c�� Nebrask�. by vir�tu� t��r+�ca��
<br /> �T TS f TF�ERfiFf)lZ�� ��tC?E�E�„ A�?JU�ICEI} A��IiJ I��CRTE� �i�' T'k�l� �t�(3F�"T
<br /> �h�t ��ae clp�ed��t di+�d i�t�sta�Ge� a�are t}��t� two ye�x� �xi�ar ta th�
<br /> �ilirt� cs£ thi.� Pet��iar� hexein, to�wi�: th� � � da� e�' ��.0 ,
<br /> �9 ,��- ; tY1�� sh� vr�s e r�sfd�nt Q�' Cr�nd Tsl�.nc�'; Ha33 Cc�urr y' r s r»
<br /> as�:� �t �he ti�� a�' h�r d�at� a�'are�s.ic�; t�a� th� d����.�nt l�ft
<br /> sur�viv�r�� as h�r �ol� �rrd c�r�ly he3,r�-�.����� h�r hustama�d; I. K,
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