In re Estate of Larson, 953 N.W.2d 535

Decedent Blain Larson died 2017; his will named Cindy Svoboda personal representative and left assets to Cindy and her stepson Matthew Larson.
Matthew and his sister contested the will in district court; the will was upheld and informal probate continued under Cindy.
Cindy later filed a Formal Petition for Complete Settlement in county court seeking approval of her final accounting, fees/expenses, and a proposed schedule of distribution under § 30-24,116.
Matthew objected under § 30-24,104(b), challenging apportionment of inheritance taxes and certain expenses (including Cindy’s attorney fees); the county court heard evidence and legal argument.
On April 7, 2020, the county court ruled on the legal issues raised and dismissed Matthew’s objection but did not enter an order approving Cindy’s petition or a final accounting; Cindy then filed a supplemental final accounting.
Matthew appealed the April 7 order; the Nebraska Supreme Court considered whether the order was final and appealable.

Issue	Matthew's Argument	Cindy's Argument	Held
Whether the county court’s April 7 order dismissing Matthew’s objection is a final, appealable order under Neb. Rev. Stat. § 25-1902	The April 7 order resolved legal rights (fees, tax apportionment) and thus affected a substantial right, so it is final and appealable	The April 7 order addressed only some legal issues and did not end the discrete phase of probate; the petition remained pending so the order is not final	Court held the order did not end a discrete phase or affect a substantial right; appeal dismissed for lack of jurisdiction
Whether the county court erred in allowing payment of Cindy’s attorney fees from the estate and in its inheritance-tax apportionment	The court erred in permitting certain expenses (including Cindy’s attorney fees) to be paid from estate funds and in tax apportionment	The county court’s rulings on those legal issues were correct	The Supreme Court declined to reach the merits because it lacked jurisdiction (order not final)

In re Estate of McKillip, 284 Neb. 367, 820 N.W.2d 868 (2012) (order ending a discrete probate phase can be final and appealable)
In re Estate of Rose, 273 Neb. 490, 730 N.W.2d 391 (2007) (interim probate determinations that do not end a discrete phase are not appealable)
In re Estate of Potthoff, 273 Neb. 828, 733 N.W.2d 860 (2007) (order resolving a separable probate issue may be final when it completely resolves that phase)
Western Ethanol Co. v. Midwest Renewable Energy, 305 Neb. 1, 938 N.W.2d 329 (2020) (definition and scope of a substantial right under final-order statute)
In re Estate of Abbott-Ochsner, 299 Neb. 596, 910 N.W.2d 504 (2018) (appellate jurisdiction requires a final judgment or final order)
In re Estate of Gsantner, 288 Neb. 222, 846 N.W.2d 646 (2014) (apply final-order rubric to probate proceedings)