Nebraska Statutes
§ 30-2302 — Share of the spouse
Nebraska·Ch. 30 Decedents' Estates; Protection of Persons and Property
The intestate share of the surviving spouse is:
(1)if there is no surviving issue or parent of the decedent,
the entire intestate estate;
(2)if there is no surviving issue but the decedent is survived
by a parent or parents, the first one hundred thousand dollars,
plus one-half of the balance of the intestate estate;
(3)if there are surviving issue all of whom are issue of
the surviving spouse also, the first one hundred thousand dollars,
plus one-half of the balance of the intestate estate;
(4)if there are surviving issue one or more of whom are
not issue of the surviving spouse, one-half of the intestate estate.
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Related
In Re Estate of Soule
540 N.W.2d 118 (Nebraska Supreme Court, 1995)
In Re Estate of Florey
325 N.W.2d 643 (Nebraska Supreme Court, 1982)
Estate of Lute Ex Rel. Lane v. United States
19 F. Supp. 2d 1047 (D. Nebraska, 1998)
United States v. McCollum
443 F. Supp. 2d 1154 (D. Nebraska, 2006)
Harts v. County of Knox
308 Neb. 1 (Nebraska Supreme Court, 2020)
In Re Estate of Walters
324 N.W.2d 889 (Nebraska Supreme Court, 1982)
Legislative History
Source: Laws 1974, LB 354, § 24, UPC § 2-102; Laws 1980, LB 694, § 2; Laws 2009, LB35, § 19.
Nearby Sections
15
§ 30-1001
Repealed. Laws 1974, LB 354, § 316§ 30-1002
Repealed. Laws 1974, LB 354, § 316§ 30-1003
Repealed. Laws 1974, LB 354, § 316§ 30-103.01
Interest of surviving spouse; determination prior to payment of federal or state estate taxes§ 30-104
Dower and curtesy, abolished§ 30-1101
Repealed. Laws 1974, LB 354, § 316