In re Estate of Hasterlik, 909 N.W.2d 641

Decedent Richard Hasterlik cohabited with Kimberlee Voss’s mother for decades but never married her; Voss’s biological father died in 1983.
Voss visited and spent holidays with the decedent and his partner; after her mother’s death, Voss and family continued periodic visits and assisted the decedent with errands and maintenance.
Voss testified the decedent called her his stepdaughter, provided fatherly advice, and that a prior will left the estate to Voss’s mother with Voss as contingent beneficiary.
Voss sought preferential inheritance tax treatment under Neb. Rev. Stat. § 77-2004 as a person "to whom the deceased for not less than ten years prior to death stood in the acknowledged relation of a parent."
The county court found the evidence insufficient to show an ‘‘acknowledged parent’’ relationship and denied the 1% tax rate; Voss appealed to the Nebraska Supreme Court.

Issue	Plaintiff's Argument (Voss)	Defendant's Argument (State)	Held
Whether Voss qualified under § 77-2004 as a person to whom the decedent for ≥10 years stood in the acknowledged relation of a parent	Decedent treated Voss as a stepdaughter: visits, time/affection, financial gifts, fatherly advice, decedent’s prior will showing intent to benefit Voss if mother predeceased	Evidence was sparse and reflected only normal companionship with Voss’s mother; no marriage, no evidence of parental authority/discipline, no contemporary written documentation, and insufficient proof of sustained parental role	Affirmed: Voss failed to carry burden to show she stood in the acknowledged relation of a parent for ≥10 years; county court’s factual finding not clearly wrong

In re Estate of Craven, 281 Neb. 122, 794 N.W.2d 406 (2011) (standard for reviewing factual findings on acknowledged parent relationship)
In re Estate of Kite, 260 Neb. 135, 615 N.W.2d 481 (2000) (factors guiding acknowledged parent determination)
In re Estate of Breslow, 266 Neb. 953, 670 N.W.2d 797 (2003) (statutes exempting property from inheritance tax strictly construed; burden on taxpayer)
In re Estate of Ross, 19 Neb. App. 355, 810 N.W.2d 435 (2011) (credibility of witness is for trier of fact)
Watts v. Watts, 137 Wis. 2d 506, 405 N.W.2d 303 (1987) (common-law marriage principles referenced for marriage-status analysis)