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property back to decedent’s estate. See Mischke v. Mischke, 530
N.W.2d 235 (Neb. 1995) (the court required, under theory of
constructive trust, that a brother who improperly conveyed
decedent's property to himself, under power of attorney, at a
time when decedent was alive but incapacitated, must reconvey the
property to decedent's estate), affd. after remand 571 N.W.2d 248
(Neb. 1997). Petitioner has not cited, nor have we found, any
authority for the proposition that the Nebraska Supreme Court,
faced with the facts of the instant case, would compel C. Ronald
Lambert, as guardian-conservator of decedent’s estate, to
complete the remaining gifts authorized, but not required, by the
order. Accordingly, we hold that petitioner has not shown that
the gifts made after decedent's death should relate back to the
date prior to decedent's death that decedent's guardian-
conservator conveyed the real property to C. Ronald Lambert and
his wife.
Based on the foregoing, we hold that the gifts authorized by
the order but made after decedent’s death must be included in
decedent’s gross estate for estate tax purposes.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011