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<br /> Th�.s'I r�atter e�m� vn for �i�e��.,�� �n t.h�� ''�d�a . of actc�b�r,
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<br /> of Rud.�l � Lu���s, �i���r ,lc�w� a� �udsipM, H«
<br /> 961, or� the Petiti�rn P
<br /> u�b�, fQr a detei°rnin�tion of :��ri�ance =;�Gax: a�df;t�i� c�videnc�,
<br /> �� Petitioner be�.ng p�e�ent "�.n �cnr�' �n€� r��rr�se���d bF cQun��l '
<br /> r�c� �he Gc�urt h�ving h�a�d the �vidc�r��e ��c� b�i�g f�1��.y ad�r3s�d in : `
<br /> he prem�se�', find� th�t a21 assets invalvsd �re 1m�a�t�� 3.n H€�11.
<br /> �ut�ty, I�ei�r�ska, �nd that the County' A�tQr�ey c�f Ha�l�. Ca�n�y,
<br /> T��r.aska, �as executed a�d filed a �aiv�r vf �doti.�e: �pc�n hi�n �c�
<br /> �hc��r ea�se, or af �he �ime t�nd pl.�c� af heariz��, �t�nc� has er��er�d s
<br /> vc�lun��ry app�aranc� in tt���� pr�ce�ing� 'in b�ha3� A�' the Goun�y of
<br /> ti��.1 and S�at� �f I�ebr�aka �nd 'fu�th�� finds th�� �he a�nly per�ca�
<br /> ���inst v�hon,, an ixzheritance tax �tt�y bQ aase�sed �.� the 1'+st�.ti��er �
<br /> ��ereine ;
<br /> Th� 'Cc�urt further firads `�l�t"�Gh� said Ha�tie A. Lue+bs, �he
<br /> �as alsc� 4snav�m as Hattie Luebs,; .died M��ch i9:` 1963, i.n H�7.i Co�anty,
<br /> �ic�'�a'�3�ka� bc�ixlg at SFii.d time �t ;�`€3�ici�nt af s�it� �C�urtty; th�►t the
<br /> i��ti�ioner �'� the :��rvi.�in�; hual��x�d bf aaid dece�s$ci; �k�a�t �t �k��
<br /> ti�e af her ;d�s�h ,�aid dec�s�ed`�+€��: nr�t y�o�se�sed of �n�' proper�y
<br /> �a�;ee� ta adminis�r�t�or► 3:� �he 5���e c��' i�ebra�l�a, �u� w�� the �avmer,
<br /> �€���ther with the P�ti�ione� a� ;,�oi�::G "��ngn��, of the fol�.c��ing ���¢�'i;:b�d
<br /> pr�perty, t�?�wv�.t t ; ' :
<br /> The ' 3outhe��� �uar�er c�f the. �t€�r�heast �uas�t�r `(SF��`���)
<br /> and !�h� I�arthe�st �u�rter of the Sautheas� C�uarter
<br /> (�E�S��) of Section Th�rty-five {35} and th� `�est �€a3�
<br /> of �he I�orthwes� �uar�er ��i�N��) o� Section Tt�irty-six
<br /> (;6), all in Township � (10 j lvorth, �az�ge Elev°�n {11)
<br /> ;�egt; also
<br /> �.o�i� (�ne �J.3 �n� Twc� (2) in ��etigi� Two �2� in Town��ip
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<br /> l�inie (9) North a ftange E��vesi �1I) �ei�t af �h� ��h P oM� ;
<br /> �als'p _
<br /> Ti�e�i �outheast +�u�rter ;�� �h� �ou�heast �u�r��r �S��S��}
<br /> r�f ;�eetion I�ine��er� (19) , Tc�v+m�s�ip ��:n d.lt�} �arth, I�ang�
<br /> �Ieiven (11) �i�st of t�e bt�h�•,P.�I.� a3�t�
<br />� Ar� �undiv3.d�d in�erest �n tY�e E�s� ��1�" caf t�ae I�nr����st
<br /> �;u�rter �����) �nd t�i�: ��ss� H�1.f c�f th� 3�or����� �C�ar�s�
<br /> (�i�At�� and the ���h.���t ����r �� �hs.�tQ;r�k��a��� �u�r��r
<br /> of 3�c���� 'i�:ir���-�i� {��I:.,Tawr��hig �e�t {�.t�) :
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<br /> of ;Secti:�r� `I'hirty-fot.�r ' (34�).r Toi�nshi� TFn (10) i�ortl�,
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<br /> �iarage ��even '(11) r�est ;anc� in th.� j..ortnwest .�ua
<br /> of; tre i�:cr��ieast '::uar�er (���d�I�.L4} an� �c�t Tv,ro (?_ 1 `w'n
<br /> Seetion Tnree (3 ), Towriship: A?ine- (9) �'orth, Rang�
<br /> f��' y� �f�,est of t�e btr�.; �`.I��..� �Ial'.1. �au.nt�, I�:er�rask�,
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