In re Estate of Hasterlik, 299 Neb. 630

Decedent Richard Hasterlik cohabited with Kimberlee Voss’s mother for decades but never married her; Voss’s biological father died in 1983.
Voss visited the couple periodically; after they moved to Nebraska, visits and holiday gatherings became more frequent.
The decedent provided occasional money and bought Voss’s son a car; after Voss’s mother died in 2013, Voss’s family continued regular visits and assisted the decedent with chores.
Voss claimed the decedent referred to her as his stepdaughter, gave fatherly advice, and had a prior will leaving his estate to Voss’s mother with Voss as contingent beneficiary.
Voss sought preferential inheritance tax treatment under Neb. Rev. Stat. § 77-2004, asserting the decedent stood in the acknowledged relation of a parent to her for at least 10 years prior to his death.
The county court found Voss failed to prove an acknowledged parent-child relationship and denied the 1% tax rate; the Supreme Court affirmed.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether Voss was a person to whom the decedent stood in the acknowledged relation of a parent for ≥10 years under § 77-2004	Voss argued the decedent treated her as a stepdaughter (advice, affection, prior will showing intent) and provided support, satisfying the statutory factors	State argued evidence was insufficient to show parental relationship beyond typical companion-related interactions; no marriage, no written documentation of parental intent, sparse evidence on discipline/support	Court held evidence was insufficient; county court’s factual finding not clearly wrong and affirmed denial of preferential tax treatment

In re Estate of Craven, 281 Neb. 122, 794 N.W.2d 406 (guidance on reviewing acknowledged parent-child relationship)
In re Estate of Kite, 260 Neb. 135, 615 N.W.2d 481 (factors for parent-child acknowledgment)
In re Estate of Breslow, 266 Neb. 953, 670 N.W.2d 797 (strict construction of tax-exemption statutes; taxpayer burden)
In re Estate of Ross, 19 Neb. App. 355, 810 N.W.2d 435 (credibility determinations are for the trier of fact)
Watts v. Watts, 137 Wis. 2d 506, 405 N.W.2d 303 (no common-law marriage under Wisconsin law)