In re Margaret Mastny Revocable Trust, 281 Neb. 188 (2011)

(children of deceased parents named beneficiaries of parents' trusts; daughters claimed that son was indebted to parents at time of parents' deaths and that trustee should be required to retain amount of debt from trust assets to be distributed to son; son farmed with his parents in informal relationship, but parents maintained notebook containing handwritten financial records of farm including every expense paid and personal expenses of son that parents paid and denoted certain amounts as "loans" to son; court concludes that evidence insufficient to establish that son indebted to trusts either for payments designated by parents as "farm expenses" or for payments parents made to third parties on son's behalf; however, son indebted to trusts for payments parents made to him for which record shows a canceled check bearing designation as "loan").