This section contains the nature of the case and procedural background.

The probate court found that O'Connor's estate escheated to the State of Nebraska for want of heirs, and assessed estate taxes against the State (D) in favor of Adams County (P). The State appeals.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.