In re O'Connor's Estate
Supreme Court of Nebraska
252 N.W. 826 (1934)
Relevant factsFree
John O'Connor died without any identifiable heirs, and his estate was probated in Adams County, Nebraska. Because no legal beneficiary could be found, O'Connor's property escheated to the State of Nebraska. Adams County argued the state owed inheritance tax on the escheated property, and the district court agreed; the state appealed.
IssueFree
Whether, under Nebraska law, the state is liable for inheritance tax when a decedent's property escheats to the state.