Nebraska Supreme Court April 17, 1920, No. 20972 (Laub v. Furnas County)

Cornish, J.

The inquiry is whether or not the right of plaintiff (appellee), never exercised, to demand of the State Life Insurance Company the sum of $6,895, in full settlement of the policy on his life, is “property” or“credit” and, as such, taxable under the laws of the state.

Sections 6335-6337, Rev. St.