S-21-1008 In re Estate of Denzel R. Lofgreen (Appellant) v. Jon C. Lofgreen and Denzel H. Lofgreen, co-personal representatives of the estate (Appellees)
S-21-1009 In re Estate of Ruth Lofgreen (Appellant) v. Jon C. Lofgreen and Denzel H. Lofgreen, co-personal representatives of the estate (Appellees)
Appeal from the County Court for Furnas County, Judge Anne M. Paine
Attorneys: Susan J. Spahn (Fitzgerald, Schorr, Barmettler & Brennan, P.C., L.L.O. for Appellant) and Jeffrey M. Cox (Dier, Osborn & Cox, P.C., L.L.O. for Appellees)
Probate: Determination of inheritance tax
Proceedings Below: The county court found real property was not to be included in the decedents’ estates for purposes of inheritance tax. On its own motion, the Nebraska Supreme Court ordered these dockets be consolidated and ordered these cases be removed from the docket of the Nebraska Court of Appeals and transferred to its docket.
Issues: Appellant makes the following assignments of error: 1) The County Court erred in finding that the real property deeded to Constance Lofgreen was not subject to Nebraska inheritance tax on the grounds Constance Lofgreen had received full and complete ownership of such property; 2) The County Court erred in finding that Denzel Lofgreen did not intend to retain lifetime possession and enjoyment of the real property subsequent to deeding the property to Constance Lofgreen; and 3) The County Court erred in finding that Denzel Lofgreen intended to give up all incidents of ownership when Denzel Lofgreen executed the deeds giving the property to Constance Lofgreen.