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<br /> '` , � �ST��I�R, Deceased
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<br /> �k��� ` - 'This m�t'��r came vn for hearing on this �Q� d�y of
<br /> ea�t�r, 19�+3, on the Petit�on c�� Julius Elst�r�t��or $ cte�ermini
<br /> �'., ����`�,f "inheri�ance tax and tY�e evidence, the Petitioner befng '
<br /> ;,�;�4 ��� �:r� C�urt and represented bp Cq�tnsel and the Cour� hav3ng
<br /> ��� � ��d ��� �v3tisnce and being fu13.y aclvised 3.n �h� premises, f�.nds
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<br /> t ��:1 '�ssets involved are located in Ha1T Gour�Gp, i��braska, ar�d
<br /> �����, �t�.�h� �c�tir�ty �lttorney of Hall County, ivebras�a, has executed and
<br /> `��������d s W�iver of l�otica upon hir� �o show cause, or of` the time ��ad
<br /> �"���<��ce of h��ari.ng, ar�d has e�tered a voluntarg agpearar�ce in these
<br /> ���w�'�'��e�dizig� on behalf of the Gaur�ty of Hall �nd State o� I�Pbr� ska
<br /> „�����4�c� ��a.rther �f�ds that �he only persan against who� an ir;he�it�nce
<br /> �����€ �m�y be �ssesse3 �.s the Petitioner herein.
<br /> ° ' �'� 9 �:'he Gourt finds that th� said Adella Eistermeier died
<br /> r��°�w ����,� $, I96�, in Hall County, ��ebraska, being at sa3.d time a
<br /> ��� �I��'��.dent of said Gflunty; that the Petita.oner is the survivin�
<br /> ��,� �����►�d e�� said deceased; that at the time of her death said
<br /> `�t�,���.{;����t�s�.d �ras not possess�d of any property suh�ect to a�ministration
<br /> �Y �.�a� �3ae S�tat� of l�ebr$ska, but was th� own�r, together with the
<br /> _� ��'��tiQa�r as ,jaint tenanCs, of' the fc�llotaing deseribed propertys
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<br /> � _ Th� Southsast t�uarter (SE�) of Section Fift�en (15)�
<br /> �t � '�ownship Twelve (I2) I�orth, R�nge �ine (9}, i�e�t
<br /> ��� � � L> : of the 6th F.I�1., Hall County, Nebraska.
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<br /> - ,� =� Ths Court further finds that �aic2 real es�ate is th� ham,estead
<br /> � f:€�������dei�t and Petitioner and that the same was acquired bp d�cedent
<br /> ry�� �� ` �e�~ husband, Petitioner herein, by purch�sa and th8t the con-
<br /> � �������t3;ora �hereof was the result of a loan placed on said premises
<br /> ��� �d, �n+pneys belonging ta the Petitioner and that the fair and reasonable
<br /> '�'��.'�� �ti the time of deatY� of decedent of any interest in p�operty
<br /> ����`'�r�t�.��t mi�ht be sub�ect to a potential lien for inheritanc� tax, and
<br /> , �f�e�r givir� consideratioz� for expens�s incidental to the last
<br /> �'�4� ;�.11z��ss and burial, was of the value less than the a�nount af
<br /> ��� ���mp�ions to v�hich I'atition�r is enti�led; that deced�nt was
<br /> �}�` ` �sse��ed of no oth�r property and that ths de�edent during her
<br /> �ti ��fetime did not convey afly prop�:rty intrust or otherwise in
<br /> . �'li �d��er�plation of death or intended to take effeet in possession or
<br /> ,�p �n�t��rctent after d��th and either the Petitioner r.or &ny gersor� b�c�me
<br /> � e�t�itled to any prop�rty by Z'GagpTi of the d�ath of said decedent,
<br /> '�, ������p� a� above found, aad that all of such proper�p, which might be
<br /> ���=;��€b�ect to inheritance tax, is of less value than is exempt bq la�v.
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<br /> � ��� �he�a is no liabil�ty fo� inheritance tax by reason of the transf�r
<br /> �� � '��te abnve c�eseribed property bEc�use 'Che death of s�id d�ceased
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<br /> ��, d �hat �he abov� described proper.t a to the surv�u�.ng tenant,
<br /> �'���.�s._��i�t��r�?eier, free and c1e�r a np i eritanee tax.
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