In re Estate of Larson, 308 Neb. 240

Decedent Blain Larson named his daughter Cindy as personal representative; his son Matthew contested the will in district court but the will was upheld.
Cindy later filed a formal petition in county court for complete settlement under Neb. Rev. Stat. § 30-24,116, seeking approval of her final accounting, fees, and a proposed schedule of distribution.
Matthew objected under § 30-24,104(b), challenging apportionment of inheritance taxes and the reasonableness/appropriateness of certain executor expenses and attorney fees.
The county court heard legal issues and on April 7, 2020, entered an order rejecting Matthew’s objections (allowing certain PR fees/expenses and directing inheritance-tax apportionment).
Cindy then filed a supplemental final accounting with proposed dollar distributions, but the county court did not enter an order approving the final accounting or otherwise dispose of Cindy’s petition; Matthew appealed the April 7 order.

Issue	Matthew's Argument	Cindy's Argument	Held
Whether the April 7 order dismissing Matthew’s objection is a final, appealable order under Neb. Rev. Stat. § 25-1902 (i.e., whether it affected a substantial right / ended a discrete phase of the probate proceedings)	The order resolved legal rights (e.g., that estate may pay certain fees and taxes) and thus affected a substantial right, making it final and appealable now	The order resolved only some legal questions but did not dispose of Cindy’s petition or determine final dollar distributions; the matters can be effectively reviewed on appeal from the eventual final settlement	The April 7 order did not end a discrete phase or affect a substantial right because the county court had not disposed of the petition; the Court lacked jurisdiction and dismissed the appeal

In re Estate of McKillip, 284 Neb. 367, 820 N.W.2d 868 (2012) (order ending a discrete phase of probate is final and appealable)
In re Estate of Rose, 273 Neb. 490, 730 N.W.2d 391 (2007) (interim probate rulings that are preliminary to a later complete determination are not appealable)
In re Estate of Potthoff, 273 Neb. 828, 733 N.W.2d 860 (2007) (order resolving a discrete probate issue was final because it could not be effectively reviewed later)
Western Ethanol Co. v. Midwest Renewable Energy, 305 Neb. 1, 938 N.W.2d 329 (2020) (definition and treatment of a substantial right under final-order statute)
In re Estate of Gsantner, 288 Neb. 222, 846 N.W.2d 646 (2014) (applying final-order rubric to probate matters)
In re Estate of Abbott-Ochsner, 299 Neb. 596, 910 N.W.2d 504 (2018) (discussing appellate jurisdiction and final order requirement)