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� <br /> t <br /> 7. The deductions a.11owable far inheritance tax purposes �re <br /> as follows : <br /> (a) Apfel-Butler-Geddes Funeral Home, Inc. . . <br /> for funeral expense. . . . . . . . . . . . . e . . . . . . . $ 1,155.00 <br /> (b) St. Francis Hospital for hospital <br /> expense. . . . . . . . . . . . . . . . . . . . � . . . . . . , . . . . 0 420,Q0 . <br /> (c) Dr. L�ren E. Iznes for medical expense. . . 74.00 <br /> (�) Hall County Court for court costs. . . . . . . 11.00 <br /> (e) Kenneth H. Elson for attarney fees. . . . . . 5�8.00 <br /> TOTAL ALLOWA.BLE DEDUCTIONS. . . . . . . . . . . . . . $ 2,24$.00 <br /> 8. Petitioner, �s surviving joint tenant of all of the property <br /> owned. by Deceased and Petitioner, has a legal interest in the pro- <br /> perty involved in the determination of inheritance tax due, if any, <br /> by reasor� of the death of DeceasEd, and Petitioner is the only person <br /> against whom an inheritance tax may be assessed. She has entered her <br /> Voluntary Appearance herein. � <br /> 9. The Court finds and determines that no inheritance tax has <br /> been incurred or is due and payable from Petitioner as �urviving <br /> ,�oint tenant by reason of the death of said Deceased, and that any <br /> potential lien for inheritance tax should be extinguished. The com- <br /> putatzons for determination of no inheritance tax due are as follows: <br /> COMPUTATION OF INHERITANCE TAX <br /> (a) Tctal clear market value of all property <br /> owned in joint tenancy subject to <br /> inheritance tax. . , . . . . . . . . . . , $ 58,835.70 <br /> (b) Less: Allowable deductions. . . . . . . . . 2,2.4�,Op <br /> (c) Net taxable value of property before <br /> exemptions. , . . . . . . . . . . . . . . . . . . . . . . . . . $ 56,587.70 <br /> , (d) Less: Exemptions - <br /> (i) Homestead right of sur- � � <br /> viving �oint tenant <br /> (Petitioner) in and to <br /> the homestead (Item (a) <br /> Real Estate)($44,0OO.OQ <br /> less $24,337.28)( .55312 - <br /> widow'� age 56 - x <br /> $44,000.00 - $24,337.28) <br /> (Sec. 77-2004, R.R.S. <br /> 1943). . . . . . . . . . . . . . . . . . . . . $ 19,662.72 <br /> {ii) Succession interes.t of ' <br /> Petitioner as surviving <br /> spouse and on� child by � �. <br /> deceased (Sec. 77-2004, ' <br /> R.R.S. 1943 and Sec. � ' <br /> 30-101, R.R.S. 1�3�3) <br /> �'� of $58,835.70 :gross <br /> , ` : •.. . <br />.` : cl�ar market value of sil <br /> property). . . .,. . . . . �, � , . :.. . � fi 24,�.L7.8.5 . <br /> (iii) Speci•fic;exemption of <br /> Pe�itioner as widow : . : <br /> .. � (.See. 77-2�04`; R.R:.S. : <br /> 1943`), . . . . . . . ;. . . .'. . . . ..:. . I0�000.00 <br /> (iv). ToCa.1 ��empt�ons.,.:.�, .... �. : . . . . . . . . ' � 59`��0,57. <br /> ' ��~ ��.�.�� �. <br /> 4 >'JH <br />