(DOWNLOAD) "Nc+ Hybrids v. Growers Seed Association" by Supreme Court of Nebraska # eBook PDF Kindle ePub Free
eBook details
- Title: Nc+ Hybrids v. Growers Seed Association
- Author : Supreme Court of Nebraska
- Release Date : January 15, 1985
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 65 KB
Description
The major issue in this case is concisely stated in Casner, Estate Planning (2d ed.) 1956 and 1959 supp. p. 55, note 25, in the following language: "Will the surviving spouses share be based on what is left after payment of debts, funeral and administration expenses, and the estate tax, or on what is left after the payment of debts, funeral and administration expenses but before the payment of the estate tax." The cases are conflicting as appears from the citations in Casner, pp. 22, 55 and anno. 37 A. L. R. (2d) 7, 56. See Sutter, How to Plan for Apportionment of Estate Taxes (1955 and 1959 supp.) in 2 Lasser, Estate Tax Techniques 2137 (1959). This conflict is due in part to differences in testamentary clauses and variations in state statutes controlling the apportionment of estate taxes and rights of a surviving spouse to elect to take against the provisions of a will.