Whenever it appears upon any accounting or in any appropriate action or proceeding that a personal representative, executor, administrator, trustee, or other person acting in a fiduciary capacity has paid or may be required to pay any transfer tax levied or assessed under sections 77-2101 to 77-2116 or under the provisions of any federal estate or generation-skipping transfer tax law heretofore or hereafter enacted upon or with respect to any property required to be included in the gross estate of a decedent or total amount of generation-skipping transfer under the provisions of any such law, the amount of the tax so paid or payable, except as otherwise directed in the decedent's will or except in a case when by written instrument executed inter vivos direction is given for apportionment within the fund of the taxes assessed upon the specific fund dealt with in such inter vivos instrument, shall be equitably apportioned and prorated among the persons interested in the estate or transfer. Such apportionment and proration shall be made in the proportion as near as may be that the value of the property, interest, or benefit of each such person bears to the total value of the property, interests, or benefits received by all such persons interested in the estate or transfer, except that in making such proration, allowances shall be made for any exemptions granted by the law imposing the tax and for any deductions, including any marital deduction, allowed by such law for the purpose of arriving at the value of the net estate or transfer. In cases when a trust is created or other provision made by which any person is given an interest in income or an estate for years or for life or any other temporary interest in any property or fund, the tax on both such temporary interest and on the remainder thereafter shall be charged against and be paid out of the corpus of such property or fund without apportionment between remainders and temporary estates.
Notes of Decisions
Cited in
12
cases (
1 in the last 5 years), 1960–2023 · leading case:
In Re Est. of Eriksen, 716 N.W.2d 105 (Neb. 2006).
In Re Est. of Eriksen, 716 N.W.2d 105 (Neb. 2006).
· cites it 22× “Eriksen sought to be paid the tax savings under Neb. Rev. Stat. § 77-2108 (Reissue 2003), which provides for apportionment of federal estate taxes, and appellees Pat McGuire and Bart McGuire, residuary devisees, objected.”
In Re Est. of Benton, 215 N.W.2d 86 (Neb. 1974).
· cites it 12× “The District Court determined that the estate taxes due to the United States and the State of Nebraska should be apportioned and prorated among the persons interested in the estate as provided for in section 77-2108, R. R. S. 1943. The District Court also ordered that any…”
In Re Est. of Detlefs, 418 N.W.2d 571 (Neb. 1988).
· cites it 13× “Prior to addressing appellants’ assigned errors, it is necessary to establish this court’s scope of review in estate tax apportionment appeals.”
In re Hessler Living Trust, 985 N.W.2d 589 (Neb. 2023).
· cites it 4× “In their motion, the chil- dren asserted that the Trust was silent on the apportionment of applicable inheritance taxes and that, pursuant to Neb. Rev. Stat. § 77-2108 (Reissue 2018), the inheritance taxes related to the Trust were required by law to be “equitably appor- tioned…”
In Re Barrett's Est., 100 N.W.2d 526 (Neb. 1960).
· cites it 7× “The estate tax apportionment statute, section 77-2108, R. R. S. 1943, provides in part as follows: “Whenever it appears upon any accounting, or in any appropriate action or proceeding, that an executor, administrator, trustee, or other person acting in a fiduciary capacity, has…”
Rasmussen v. Wedge, 212 N.W.2d 637 (Neb. 1973).
· cites it 6× “The plaintiff counters with the argument that the general powers of the trustee granted in the will authorize her to borrow for the purpose of preserving the trust and thus the farm real estate should bear an equitable portion of the federal estate tax burden under the…”
Micek v. First Nat'l Bank & Trust Co., 348 N.W.2d 127 (Neb. 1984).
· cites it 6× “Under the provisions of Neb. Rev. Stat. § 77-2108 (Reissue 1981): *106 Whenever it appears upon any accounting, or in any appropriate action or proceeding, that an executor, administrator, trustee, or other person acting in a fiduciary capacity, has paid or may be required to…”
First Nat'l Bank of Omaha v. United States, 340 F. Supp. 232 (D. Neb. 1972).
· cites it 2× “The Nebraska apportionment statute is applicable to the state and federal estate taxes and provides that the burden of the taxes shall be equitably apportioned and prorated among the persons interested in the estate based on the value of the interest or benefit each person…”
Naffziger v. Cook, 137 N.W.2d 804 (Neb. 1965).
“The ranch stimulated Harold Cook to earn a doctorate in paleontology and geology. In these pursuits, which kept him on the ranch much of the time, he wrote a number of scholarly-papers and won international distinction.”
In Re Est. of Kennedy, 369 N.W.2d 63 (Neb. 1985).
“§ 77-2108 (Reissue 1981) provides that federal estate taxes are to be apportioned, among the persons interested in the estate.”
Hanika v. Hanika, 428 N.W.2d 502 (Neb. 1988).
· cites it 2× “The objectors perfected their appeal to this court. The bill of exceptions from the district court contains the transcript from the county court as exhibit 1 and also contains the additional evidence received at the trial de novo in the district court.”
Reller v. McArthur, 189 N.W.2d 468 (Neb. 1971).
· cites it 2× “The apportionment of estate taxes was proper under section 77-2108, R. R. S. 1943. The judgment of the district court is affirmed.”
Annotations are extracted automatically from the opinions in the
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treatment. Dots show Syfertize treatment of the citing case itself.