1. Home
  2. Browse Decisions
  3. N.W.2d
  4. 211 N.W.2d
  5. 211 N.W.2d 705 (1973)
 

IN RE ESTATE OF WARTENHORST

No. 11063.

211 N.W.2d 705 (1973)

In the Matter of the ESTATE of Peter WARTENHORST, Deceased. George WARTENHORST, Executor of the Estate of Peter Wartenhorst, Deceased, Plaintiff and Appellant, v. The STATE of South Dakota and Lowell Schmidt, Commissioner of Revenue of the State of South Dakota, Defendants and Respondents.

Supreme Court of South Dakota.

October 31, 1973.

Attorney(s) appearing for the Case

Claude A. Hamilton, Blaine Simons, Sioux Falls, for plaintiff and appellant.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for defendants and respondents.

WINANS, Justice (on reassignment).

The executor of the estate of Peter Wartenhorst, deceased, instituted this proceeding to obtain a refund of state inheritance taxes alleged by him to have been erroneously paid.

The facts have been stipulated and, in brief, are as follows: On or about September 11, 1970 an inheritance tax report and inventory in the matter of the estate of Peter Wartenhorst was filed with the South Dakota Department of Revenue and on September...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases