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In RE the ESTATE of Richard Harold FLOWERSFindLaw Form

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In RE the ESTATE of Richard Harold FLOWERSFindLaw Form

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England is long past the time of feudal Lords and fiefdoms but because some terminology used in American Property law originates from English common law even an 11th century feudal practice is relevant to United States law in the probate case in Ray O'Connor's estate we'll explore whether a state must pay inheritance tax on property that reverted to it after a property owner died without heirs John O'Connor died in testate in Nebraska without apparent heirs subsequently his estate entered probate in Adams County Nebraska no legal beneficiary to the estate could be identified in the probate process as a result O'Connor's property has cheated to the state of Nebraska Adams County sued the state of Nebraska in the district court for Adams County Nebraska claiming that Nebraska had to pay inheritance tax on the property The District Court ruled in the County's favor Nebraska appealed to the Nebraska Supreme Court

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