In re Estate of Marvin H. Shell, deceased, Jane M. Voboril, Personal Representative of the Estate of Marvin H. Shell, deceased, appellee, v. Marvin G. Vanosdall, Personal Representative of the Estate of Sharon Vanosdall, deceased, appellant

Summary

The Nebraska Supreme Court held that Marvin H. Shell’s will clearly directed that inheritance taxes be paid from the probate estate as an estate expense rather than apportioned among the beneficiaries under the statutory pattern. The court affirmed the county court’s approval of the accounting and distribution schedule.

Holdings

1. The will clearly and unambiguously expressed Shell's intent to treat inheritance taxes as an expense of the estate, thereby supplanting the statutory apportionment pattern.
2. The will's direction to pay inheritance and estate taxes without contribution or reimbursement was consistent with treating the taxes as an expense of the probate estate and did not require proportional deductions from the beneficiaries' distributions.

Questions Presented

1. Whether Shell's will clearly and unambiguously directed that inheritance taxes be paid as an expense of the estate rather than borne proportionally by the beneficiaries under the statutory pattern.
2. Whether the will's direction to pay inheritance taxes from the probate estate without contribution or reimbursement supported treating those taxes as an estate expense.

Disposition

affirmed