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IN RE ESTATE OF PETERSON

No. 10314.

146 N.W.2d 54 (1966)

In the Matter of the ESTATE of Lewis F. PETERSON, Deceased.

Supreme Court of South Dakota.

November 4, 1966.

Attorney(s) appearing for the Case

Frank L. Farrar, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for appellant.

H. F. Chapman, Christopherson, Bailin, Wilds & Bailey, and C. A. Christopherson, Sioux Falls, for respondents.

RENTTO, Presiding Judge.

The County Court of Minnehaha County on September 9, 1965, on an agreed statement of facts, entered an order determining the inheritance tax due from one of beneficiaries in the above estate. The State of South Dakota acting through its Deputy Commissioner of Revenue of the Department of Revenue, within the time allowed by SDC 1960 Supp. 35.2103, filed a notice of appeal. The administrator of the...

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