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� - � � 99_ zc�3ss1 <br /> Part of Lot Three (3) , Mainland, Section Thirty-two <br /> (32) , Township Eleven (11) North, Range Nine (9) West <br /> of the 6th P.M. more particularly described as <br /> commencing at a point on the east line of the St . Joe <br /> and G. I . Railroad right-of-way, where the same <br /> intersects the north line of said Lot 3 ; thence east on <br /> the north line of the section 16 rods; thence at right <br /> angles south parallel with the east section line 102 <br /> rods; thence at right angles west parallel with the <br /> south section line 16 rods; thence at right angles <br /> north and parallel with the east section line 102 rods <br /> to the place of beginning, but excepting that portion <br /> of the north side conveyed to the State of Nebraska for <br /> road purposes and limiting access by deed recorded on <br /> Book 135, page 51, in the Register of Deeds office, and <br /> containing 9 . 7 acres, a little more or less . <br /> 4 . Ileane D. McCoy is the surviving spouse of Dale W. <br /> McCoy and all real property owned by Dale W. McCoy was held in <br /> joint tenancy with Ileane D. McCoy. <br /> 5 . The deceased, Dale W. McCoy, did not during his <br /> lifetime convey any property in trust or otherwise in <br /> contemplation of death, and neither Ileane D. McCoy nor any other <br /> person became entitled to any property by reason of the death of <br /> Dale W. McCoy except as previously stated. <br /> 6 . It is apparent from the above that there is no <br /> liability of inheritance tax and no assessment of inheritance tax <br /> could result, and pursuant to Section 77-2003 of the Revised <br /> States of the State of Nebraska, the interest in the above- <br /> described real estate passing to Ileane D. McCoy is not subject <br /> to any inheritance tax lien. <br /> 7 . All expenses of last illness and funeral expenses have <br /> been paid by Ileane D. McCoy. <br /> 8 . The total gross value of taxable assets included in the <br /> estate of the deceased, Dale W. McCoy, for Federal estate tax <br /> purposes is less than Six Hundred Thousand and No/100 Dollars <br /> ($600 , 000 . 00) , and no Federal estate tax return is, therefore, <br />