Kelley is currently Of Counsel to Kelley, Scritsmier & Byrne, PC, North Platte, Nebraska. Previously a partner with the firm, his areas of expertise are Estate Planning and Estate and Gift Tax. One of Kelley’s noted cases is
Estate of Thompson v. U.S., 864 F.2d 1128 (4th Cir. 1989), holding that non-relative as co-heir does not prevent a § 2032A election.
Mr. Kelley has served as the Chair of the Nebraska Bar Association Probate Section, the Colorado Bar Association Rural Law Committee, and the Technology in the Practice Committee of the American College of Trust & Estate Counsel. He received his B.S. degree and his L.L.B degree from the University of Nebraska. Now residing in Highlands Ranch, Colorado, Kelley has written numerous articles for law reviews and other publications. He has also been a frequent speaker at state bar associations and CLE seminars.