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<br /> IN TKI� CQtTN'1'"� C�T 4F � +�Q�� NESRASKA
<br /> IN THE MATTER UF THE SSTAT$ �
<br /> OF � AECREE
<br /> FRANKLIN R. B�WN, DSC�ASED. �
<br /> M
<br /> This matter came on for hea�i.n� on the � th day of April,
<br /> 1965, on the Petition of Ellen R. Adams, far +� determination af
<br /> inhe�itence tax, and the evidence, John F. MeCarthy, Attorney fa�
<br /> E11en R. Adams, Pet3.tioner, appearir►g in person, and �hows the Court �
<br /> as follows:
<br /> That Franklin R. Brown, departed this 7.ife in Grand I�land,
<br /> N�braska, on December 29th, 1953, being at said time a r�;sident o� .
<br /> Hall �ounty, Nebraska; that the petitic�ner is the present owner of
<br /> the prapexty involved; th�t at the time of hi$ clesth, �aid deceased
<br /> was not possessed of any property aub�ect to administr�tian in the
<br /> State o� Nebraska, but w�s the gwner, tt)�@CrlEz' with his wife, Edith
<br /> 0. Brown, as �oint tenants, of th� following-described property, to-
<br /> wit:
<br /> Lot One Hundred Fifty Nine (159), �x�e�t th� East Fifty �
<br /> Three Feet (E53' ) a� the Nmrth Fifty Feet (50' ) thereo€,
<br /> in Buenavista Subdivision to Che City af Gr�nd Island, in
<br /> Ha11 County, Nebraska, as surveyed, platted, and recorded;
<br /> subject to easements, eovenants, and restr�.ctions of i
<br /> record; �
<br /> w�ich: property, at the time of the death of said. deceased, was oz
<br /> the �si:r, reasonable, and market value of $6500.00.
<br /> That said property is heid by Alva C. Aclams and Ellen Adams,
<br /> husband and wife, as joint tenanta and nvt as tenanits in counmon,
<br /> being the purchasers of this propertp on February 16, 1957.
<br /> The Caurt further finds that the County Attorney of Hall County,
<br /> Nebraska, has entered his voluntary appe�.rance in the above-entitled
<br /> �aroceeaings on behalf of the County of Hall aad State of Nebraska,
<br /> wa�-�cr'n�m the 3@rV�CE upon him to show cause for t�,�termination of
<br /> �.n��itan�e tax. "�
<br /> IT IS itiEREFORE CUNSIDBAED� ORDERED, AAJUDGID AND D�CREED �3Y
<br /> TiiE COUR,'�, that there is aa liability for inherit�nce tax by reason
<br /> a� tl�e trans€er of the above�de�cribed property because of the death
<br /> of said deceased, and that the above-described praperty passed to
<br /> �he surviving joint tenant free and clear af any inheritance t�x.
<br /> BY TliE COURT:
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<br /> � `�' � _�` COUNTY JUDGE.
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