A-18-0836, In re Interest of Sedlacek
County Court of Valley County, Hon. Tami Schendt
Attorney for Appellant: Brandon B. Hanson (Valley County Attorney Office)
Attorney for Appellee: Amanda L. Tobey (Peterson Legal Services)
Civil Action: Inheritance tax determination
Action Taken by Trial Court: The county court found that the decedent Leonard Sedlacek stood in the acknowledged role of parent to the sole beneficiary of his estate, James Psota, allowing Psota to receive class I beneficiary classification for inheritance tax purposes.
Assignments of Error on Appeal: Appellant assigns that the county court erred in determining Psota was entitled to a class I inheritance tax rate and in finding that there was sufficient evidence that Sedlacek stood in place of a parent for Psota.