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a determination of inheritsnce tax due on account of the property <br /> described in the Petition for Determination of Inheritance Tax, as <br /> amended, and the death of said deceased. <br /> 3. That Gerald B. Buechler, County Attorney cf H�11 County� <br /> hebraska, has entered into a Stipulation for and on benalr cf the <br /> County of Hall and Lhe State of Nebraska and Pearl Uobry, County . <br /> Attorney of Howard County, Nebraska, has entered into s �tinLlation <br /> for and on behalf of the Covnty of Howard and the .>tate cf :tiebraska <br /> and each has stipulated that the clear market value o� the prepert�� <br /> described in the Petition, located in their respective counties , <br /> is of a va.lue as set forth in said f�et�tion, as anended, for cieterr:iaa- <br /> tion of inheritance Lax for inheritance tax F:urposes ir. �tiFuiating <br /> as Lo the clear market value of each o: tne i:ro�ertie� to be �valuated <br /> by this nroceedin�. <br /> !.. That the Court finds thst ai, oi tY.e prci,erty descriLe� <br /> in the Petition for Determination of Inheritance Tax, as ar.ende�' , <br /> filed herein was jointly owned by said deceased, i;ordcn :.iemotn� <br /> and Tillie Niemoth, rvidow, as joint Lenants xith ri�ht cf s!.rv�vcr- <br /> ship, and the Court determines the clear market va].ue o: all such <br /> property and the value for inheritance tax purposes, �s seL forth <br /> in said Amended PetiLion. <br /> 5. Thet the real estate owned by the deceasad, Gordo;:. <br /> Niemoth� and Tillie Niemoth, his widow, includes the f'ollowin� <br /> real estste as set forth in said kmended rettion, to-v�it: <br /> (1) The East Half o: the horthwest �,uarter (E�NlJ�) , <br /> the Southwest �uarter of the Northwest �uarter <br /> (SW�NW;�) , and the South Half of the North Hal: of <br /> the Northeast Quarter (S�N�NE�) of Sectior. Twenty- <br /> three (23 ) , Township Twelve (12) r�ortr.� Range "iine <br /> (q) West of the 6th P.M. , Hall County, Nebraska; and <br /> (2j The Northwest Quarter (NW�) of �e�tion Thirty-three <br /> (33) � Town�hip Thirteen (13) North, Range Ten (10) <br /> Nlest of the 6th P.M., Howard County, r:ebraska. <br /> 6. By reason of the fact that all of the property owned <br /> by deceased at the time of his death was owned by him in �oint <br /> tenancy with right of survivorship with Tillie Niemoth, r.is widow, <br /> there is no need of and there will be no probate of the estate of I <br /> said deceased. <br /> -2- i�,� <br />