When is a good nephew a better son? Thomas Malloy died in Holt county in 2003 owning nearly 1300 acres of farm ground. He gave through his will over 300 acres to his nephew Thomas Welsh with an option to purchase 640 more. Tom Welsh's father died when the nephew was very young and he considered Tom Malloy a father figure. The Holt County Court however refused to allow Welsh a lower inheritance tax as a child under 77-2004. The court of appeals (J Sievers) agrees finding that the county court was not clearly wrong to determine while the deceased and the nephew were close they did not have a parent child relationship. In re Estate of Malloy, A-06-178, 15 Neb. App. 755"Applying in re Estate of Ackerman,250 Neb. 665, 550 N.W.2d 678 (1996), to the instant case, we conclude, for the reasons that follow, that the county court did not err in denying Welsh the status he seeks under § 77-2004. We note that our review is for error appearing on the record, considering all of the circumstances of a particular case, and we do not disturb the lower court’s factual findings unless they are clearly wrong."