S-22-247 In the Matter of the Trust of Michael A. Hessler, Heidi Shaddick, Amber Rocha, and Brock Hessler (Appellants) v. Lori J. Miller and Robert Hessler, Successor Trustee of the Michael A. Hessler Trust
Appeal from the County Court for Scotts Bluff County, Judge Kristen D. Mickey
Attorneys: Cathy S. Trent-Vilim, Daniel J. Waters and John M. Walker (Lamson Dugan for Appellants Heidi Shaddick, Amber Rocha, and Brock Hessler), Thomas T. Holyoke and Andrew W. Snyder (Holyoke, Snyder, Longoria, Reichert & Rice for Appellee Robert Hessler), and Brian S. Koerwitz, Blake K. Simpson and Jeffery T. Peetz (Peetz, Koerwitz & Lafleur for Appellee Lori J. Miller)
Civil: Trust Agreement, Transfer of Venue, Partial Summary Judgment, and Final Order
Proceedings below: County Court for Lancaster County determined venue was proper in Scottsbluff County and transferred the matter there. After transfer, the trial court overruled Appellant’s motion for partial summary judgment and sustained Appellee’s motion for partial summary judgment. On its own motion, the Nebraska Supreme Court ordered this case to be removed from the docket of the Nebraska Court of Appeals and transferred this case to its docket.
Issues: Appellants make the following assignments of error: 1) The County Court for Scottsbluff County erred when it received extrinsic evidence to determine Decedent’s intent instead of construing ambiguities in the Trust Agreement and Third Amendment in favor of apportionment; 2) Since the Trust Agreement did not include a clear and unambiguous direction for inheritance taxes to be handled in a manner different than the Nebraska statutes, the County Court for Scottsbluff County erred when it concluded all inheritance taxes were to be paid by the children out of the residuary instead of proportionally by the respective beneficiaries; and 3) The County Court for Lancaster County erred when it concluded venue was more proper in Scottsbluff County, where the Trust was registered, instead of Lancaster County, where the proceedings were initiated and the disputed real property was located.