The purpose of the probate function is to provide for the orderly devolution of property upon the death of the owner after payment of taxes and debts. Usually this is done through the probate court, which is the county court in Nebraska. It is possible to eliminate resort to the probate court in administration by careful planning with an inter vivos trust, or even by the use of joint tenancy. In any event proceedings in the county court are required to determine the inheritance taxes imposed by the laws of Nebraska. This discussion is limited to the performance of the probate function by court proceedings, and is directed primarily to questions of what courts and proceedings are available or required to perform the function.

Paper delivered at the Institute on Probate Administration presented by the University of Nebraska College of Law and the Junior Bar Section of the Nebraska State Bar Association, September 18 and 19, 1959.