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<br /> I1K1 3'I3� MAT`.t'�R ta�' `T'H� �'$�"A�E �1�' ) I9��"l�t�'.;� H�'+T��+t��lt�i�r :
<br /> FEAI'���+iANT� �. �Hl£�L�R, I3�+C���.� Il''1�IJ���A�T�E �A� '�
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<br /> Thi� ��.tt�t�r c�tm� �rt f+�r h�a.rin$ �s th+e���=d�y of 3�uue, 1'96i3, ��s
<br /> t6:s pfiaat�Gion of C��iee F. Wl�eeia+r. far a determi�t�ti�ta q�iah�rit�nc� t�, �rtt1
<br /> t�ie ��i��snee. the p�tf�4c�aer bein� pre�et�t !r� ca��t a�►d �eproasn�e� �y ��u���I.
<br /> a�d t4e court havi�g beard the �vidence aad b�i�g f�12y ad�ised i� t�� p�er.�f��a�
<br /> fi��i� tt�tt thee e�na�y Att+�zn�eyr � Ga�rfi�ld Cou�ty, �e�,���ka, arxd th� Ca��ty
<br /> �tt�ra+�y of Hall �€�t�nty, �3�bx�a�:si�+., h�►ve wa3.w�� ��ot#ces ,�f t�e�x��� ar�d ha.��
<br /> �ntered their val��ta�ry app�r�ncers ��n t#�eae ��a��s�e3��tg� +�x� beh�lt of tl�etr
<br /> respectivo cou�ati;e�.
<br /> Th� CQuxt ��rt�� ft�ds $t�at F�rdi�.nd Ba Vl�eeler d�t�d �n 3ta�+� 50
<br /> 1960, being at said ti�e a rea�i�et�t �' Halk Co��y► I�ts�►ra��t th��t ��i� 8+e�e�s�d
<br /> war not poesessed of t��y �ero�rty �ta�i��ect to �.�irrs�:nietra�tion ie� tlse �tate uf
<br /> N�bra�s�a� bu� waa► �h� cw�+erB t�r���her wtt�a ���:�a P. �d��e�er, sa �c►i�tt ����at�
<br /> with rigl�t �a€ s�:vi�rax��t��p. ai rea���Cs desc�f�d a.� La►t 'Twt� (Z}, Blpe�
<br /> Seven �7). Har�isoa .A�ddit�as tt� �3urvvall, f�arfi.�ld Cq�'sty. Nebrae�., �nd 1.cat
<br /> I�ight {�). �lock Tl�irtea�a (13} �� �ch�m�er�e Additic�� to th� C4:ty cs� C��.�d
<br /> Isl�n�. HaZl Caunty, N�eh�a�tk�►. the uet value c�f w�iic�i �S�e�perty at tk�e tfrr�� o# the
<br /> death a!' a�id d�eeased, v�.e arf the fai.r aad re�.s�a�:bl� �.�s�unt of $16� �a�f.t3�$
<br /> and p�zsoAal �r+a�+erty oi� th� v�Ius at $3�53A 0�, aBd tb.at asa�c3 dscea�ed du�i.x�� k�i�
<br /> lifetime did �ot conv�y a�y� �rs��rty ia trust ar oth�av�ise �n +�oe�t�an�l�.ti.�rt� �a#
<br /> death c�r it�tend�d to �1�� ���cfi in paesessi�rn �r ea,��y�+�ut �fFt�� dee,ti�, �zxsd �h�t
<br /> s�eithar the �aid �Cel�a P. ''f�'�eo3e� a�r �,ny cr�h�x� p����ts b�c�.m� ��tith�3 t� a.ray
<br /> prop+�rEy by �ea�srn �f the t��a�E� of gaid dec�as�d e����� �.� ��s�e f�unel, �nc3 t�i�.t
<br /> ali off saicl praparty i�t of leas �.iue txsa� i� exempt by lae�r.
<br /> IT Ls FURTHER CUl\TSIDEFED, D�iT�EREU ANI3 l7E�REE� B�' `T"�Z`
<br /> COURT that there is no Iiabil#ty for i�har4.tance tax by rea�on ,�f thc fransf��
<br /> a£ the �ave de�cribad prwperty �ecaua� af tE±� d�th �f said desce�,q��d. ancl th�.t
<br /> the sbove describad pr�perty �paeeed Eo the Ri��i:v4�� ,�a�at te�sant, C�sli� P.
<br /> Wheeletr, free and cl�ar pt ar�y ini�srftance ts�c,
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