415 N.W.2d 769 IN RE ESTATE OF LOYD WEST, DECEASED. THEO LEWIS WEST, PERSONAL REPRESENTATIVE OF THE ESTATE OF LOYD WEST, DECEASED, APPELLANT, v. DONNA KARNES, TAX COMMISSIONER FOR THE STATE OF NEBRASKA, APPELLEE. No. 85-822.Supreme Court of Nebraska. Filed November 13, 1987. 1. Legislature: Taxation: Decedents’ Estates. Whether the Nebraska estate or excise tax, […]