S-21-0290, In re Matter of Estate of Larson
Attorneys: Jeffrey T. Peetz & Blake K. Simpson (Endacott Peetz & Timmer, PC LLO)(for Appellee Cindy Svoboda, personal representative of the estate of Blain Larson, deceased) --- Jared J. Krejci (Smith, Johnson, Allen, Connick & Hansen)(for Appellant Matthew Larson)
County Court of Colfax County, Hon. Andrew R. Lange
Civil: Probate; inheritance tax; fees
Proceedings Below: The county court granted Appellee’s formal petition for complete settlement after informal testate proceedings and schedule of distribution. The county court rejected Appellant’s objection to proposal for distribution. The Appellant filed a petition to bypass the Court of Appeals, which was sustained by the Nebraska Supreme Court.
Issues: Whether the county court erred 1) to the extent it determined that the language of Blain’s will completely supplanted statutory inheritance tax apportionment as applied in this case and that Appellee and Appellant’s inheritance taxes should be paid using estate funds, 2) in determining that Appellee’s attorney fees and expert witness fees incurred during the will contest were payable from estate assets, 3) in misapplying the rules of abatement and distribution, 4) in determining that it was authorized or necessary for Appellee to use estate funds to pay real estate taxes on real estate she jointly owned with Blain, 5) in determining that Appellee purchasing a second headstone was authorized or a reasonable and necessary estate expenditure, and 6) to the extent it determined that Neb. Rev. Stat. § 30- 24,120 had any application in this case.