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IN RE MESSERSCHMIDT'S ESTATE

No. 9533.

73 N.W.2d 123 (1955)

ESTATE of Albert J. MESSERSCHMIDT, a/k/a A. J. Messerschmidt, Deceased. STATE of South Dakota and Oliver Bender as Assistant Director of Taxation of the State of South Dakota, Appellants, v. John MESSERSCHMIDT, Executor of the Estate of Albert J. Messerschmidt a/k/a A. J. Messerschmidt, Deceased, Respondent.

Supreme Court of South Dakota.

November 22, 1955.

Attorney(s) appearing for the Case

Phil Saunders, Atty. Gen., Olin C. Thompson, Asst. Atty. Gen., for appellants.

Lester H. Herbrandson, Brookings, for respondent.

RUDOLPH, Presiding Judge.

The state has appealed from a judgment of the circuit court of Brookings County decreeing that certain United States Savings Bonds held jointly in name of the deceased and another are taxable for inheritance tax purposes at one-half of their value. The state contends that such bonds are taxable at their full value.

This court in the case of In re Rummel's Estate, 74 S.D. 131, 49 N.W.2d 380, held that the United States Savings Bonds...

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