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Martha Hurd named in said provision of said will was a <br /> sister af the petitioner. The said Martha Hurd died intestate at <br /> Salt Lake City, Utah on the 2nd day of Nove�ber, 1989 and at the t��e <br /> of her death was a resident of Jerome, 3erome CountY, Idaha• 0� t�� <br /> date of her death �he said �artha Hurd was the �vife of 3aso� Hurd <br /> who survived her but has since died; she was als� survived by her <br /> two sons, Ralph �urd and Harold �urd� both of �ho were of legal age <br /> and competent and who were her sole a�d only issue of her marriage <br /> ta the s�id Jason Hurd. Harold H��a in Jerom�, �erome Cou�ty, Idaho <br /> on the 1?th day of November, 1�49 and Ralph Hurd survives au� is <br /> now livin� i� Jerome, Idaho. <br /> �ore than fifteen years have eldp�ed �ince the �eath �f the <br /> said �artha �urd, and no application has been made Yor the appoiatment <br /> of an administrator of her estate, and her esiate �as never been <br /> ad�inistered nor a decree of hetrship entered therein. <br /> All debts, claims and obligations existing against the e5tate <br /> af the said Martha �urd have l�en �aid. Due to tr.e wortla a�d value <br /> m <br /> of the interest in the said real estate hereinbefare described a�d <br /> the number �nd degree of heirs at law the estate of the said iiartha <br /> Hurd is not liable for estate or inheritance taxes under the iaws <br /> of the State of Nebraska <br /> The pxayer of the petitioner is for a decx•ee determining <br /> the date and plaee of death of the said Martha �Furd; that she died <br /> fntest�te; the determination of the nu�ber af her heir� being the <br /> issue as de�ined �.n the last will and testament of the above �.amed <br />' CharZes A. F'airbanks, deceased; barrin� of clairos of creditor� agaiast <br /> the �state; determining that the estate of the said �dart8a Rurd i� <br /> not liable for est�te or inheritance taxes under the laws of th� <br /> State af Nebraska �nd equitable relief. <br /> The Court therefore #[inds that the said Martha Hurd died <br /> at th�a pl�►ce and date hereint�tor� determined; that she died inte�tate <br /> and that her h�irs are the Fersons hereinbefore named; that her <br /> f�sue as definsd in 1:he last will and testame�t of Charles A. Fairbanks <br /> deces►�ed �+ere her two soas, �iarold Hurd and italph Hurd, who both <br /> sarvived hsr and who �urvlqed �he said Charles A. Fairbaak�. <br />�- _ �.:.6,� _ � . <br /> � � , <br />