In re Hessler Living Trust

Summary

The Nebraska Supreme Court held that it had jurisdiction to hear the appeal because the venue‑transfer order was not a final order, affirmed that the transfer of venue to the county where the trust was registered was proper, found no reversible error in admitting the attorney’s affidavit, and concluded that the trust’s clear language superseded the statutory inheritance‑tax pattern, requiring the trust—not the beneficiaries—to pay the taxes. The court therefore affirmed the lower court’s decisions.