Nebraska defines the term parent for purposes of the Nebraska inheritance tax.
“(1) reception of the child into the home and treatment of the child as a member of the family, (2) assumption of the responsibility for support beyond occasional gifts and financial aid, (3) exercise of parental authority and discipline, (4) relationship by blood or marriage, (5) advice and guidance to the child, (6) sharing of time and affection, and (7) existence of written documentation evincing the decedent’s intent to act as parent.”
In this case, the person who asserted that she was the child of the deceased wanted to claim the full $40,000 inheritance tax exemption and have her inherited share taxed at 1%.
Her mother was not married to the deceased and the deceased never adopted her. She lost the case due to inadequate evidence.
N RE ESTATE OF HASTERLIK, 299 Neb. 630 (April 13, 2018).