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<br /> (e) Net value of property subject to inherit-
<br /> , ' , ance tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . None •
<br /> (f) Inheritance tax due and payable. . . . . . . . . . None
<br /> 10. By virtue. of the provisions of Article 20, Chapter 77, R.R.S. ,
<br /> 1943, as amended, and the proceedings herein, the Court finds and deter-.
<br /> mines that no liability for inheritance tax exists by reason of the
<br /> passing and transfer of the above described pXoperty to the surviving
<br /> joint tenant, Petitioner, by reason of the death of Deceased, and the
<br /> above described property, including real estate and personal property,
<br /> passed to Petitioner as surviving joint tenant £ree and clear of any
<br /> inheritance tax and any potential lien for inheritance tax should tie
<br /> extinguished.
<br /> IT IS, �HEREFORE, CONSIDERED, OKDERED, ADJUDGED AND �DECREED
<br /> BY THE COURT as follows:
<br /> l. The clear market value of all of the property, both real
<br /> Qstate and personal property, owned by Deceased and Petitioner herein
<br /> at the date of death of Deceased, be and the same hereby is determined
<br /> • as set forth in the findings above.
<br /> 2. There is no liability for inheritance tax due the State of
<br /> Nebraska by reason of the death of Deceased or by reason of the trans-
<br /> fer .of the above described property by virtue of the death of Pecease�'
<br /> to the surviving joint tenant, Petitioner herein.
<br /> � 3. All of the above described gxoperty, both real estate and .
<br /> personal property, passed to Petitione_r as surviving joint tenant free
<br /> - and clear of any inheritance tax. f
<br /> /
<br /> 4, Any potential lien for inheritance tax due by reason of the
<br /> death of said Deceased be and the same s:ereby is extinguished.
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