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<br /> The �ourt further finds that at the time of the death of the deceased,
<br /> such real praperty constituted the home and the homestead of Lula E. Peterson
<br /> and Fred �. Peterson and that any and all furniture, furnishings, household
<br /> goods and personal effects of the deceased located therein were and ars exempt
<br /> to Lula E.Peterson from inheritance tax under the Laws of the State o: �!ebrasica,
<br /> an� that such Lula E. Peterson has ahomestead exemption as surv;ving spouse in
<br /> and i� svch �roperty.
<br /> The .:ourt finds that other than the above described property, the deceasad
<br /> was seized of no o�her proper+y whatsoever and was seized of no prooerty requir--
<br /> in5 t?�e probats of his estate.
<br /> �i�s �ourt fur�?�er finds tha+ the �eceased did not during his liretime c,�nvey
<br /> d�-:y pTopBsty in trust or other�vise in con+e�nrla�ion �i 3eazh ur inten;�ed to caE:e
<br /> effect in �ossession and er.joy-nent after daath or your r�eLiiioner, nor an;� �tiler
<br /> person becam� rnti+ied t� a;zy propert� by reas�n of tne dea�h :�: tne 1e�eased
<br /> �
<br /> excepi, as �ereir� f ound e
<br /> Tne �ou,t ;urther finds that the aforesaid real estate, and any 'r:�useh�ld
<br /> goods, furniture, fixtures and equipment locatQd therein were at the date :�f �!:�
<br /> death of thQ �ecease� of a fair and reasonable value of not to exceed tha sum oF
<br /> �7,J0^.
<br /> Th� Court further fin�s that in addition to hpr r,o,resteaa exempti.nn, Lula
<br /> �o ��terson, as survivinq spovse �ras an additional exern�tion o� one-+hird »
<br /> value ef ths t�tal pEOj3ETt� tiassS.ng to her and in add�tion has an axemptio-� o�
<br /> .�171Qy'�.�IOO' anrl finds that svch one-third in value and ho�±estea� �xe�,�+ion �)��5 t!�a
<br /> sum of 310,O�J0 greatly excesds the value of any prooerty passin� to her, an�: finds
<br /> that �he orayer �f thp Petition of tl^s _�etitivner should be granfed, and that a
<br /> deterrnination should be made herein of no tax due on account of the oassinc� or"
<br /> the pr�perty described in the k�etition, and that any potential li.en for such ,�ax
<br /> by reason of the death of Fred �. Peterson on tne 29th day of Plovember, 1963 should
<br /> be extinquished.
<br /> IT IS THcRErORE dRDERED, ADJUDGED AidD D�CREED AY TH^c �OU�tT that notice of
<br /> hearing by pubiication as provided by law, be, and the same hereby is, dispensed
<br /> with.
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