S-17-592 In re Estate of Hasterlink; Kimberlee Voss (Appellant) v. State of Nebraska
County Court of Dodge County, Hon. Kenneth J. Vampola
Attorneys: Rebecca Abell Brown (R Abell Brown Law LLC) for Appellant --- Linsey Moran Bryant (Dodge County Attorney’s Office) for Appellee
Civil: Inheritance tax; “acknowledged relation of a parent” determination under § 77-2004.
Proceedings Below: The county court found Appellant had not met her burden to prove that the decedent stood in an acknowledged relationship of a parent to her for at least 10 years prior to his death, and therefore Appellant was not entitled to tax exemptions for inherited property interests provided under § 77-2004.
Issues: Whether the county court erred in determining: (1) the evidence did not establish that the decedent stood in an acknowledged relationship of a parent to Appellant for the relevant statutory time period; (2) finding Appellant was not entitled to a favorable tax rate under § 77-2004.