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MATTER OF ESTATE OF MILLER

No. 11821.

243 N.W.2d 788 (1976)

In the Matter of the ESTATE of William O. MILLER, a/k/a William Miller, Deceased. Nell F. MILLER, Executrix of the Estate of William O. Miller, Deceased, Appellant, v. STATE of South Dakota (DIVISION OF TAXATION), Respondent.

Supreme Court of South Dakota.

Decided July 2, 1976.

Attorney(s) appearing for the Case

Robert C. Heege, of Davenport, Evans, Hurwitz & Smith, Sioux Falls, W. O. Delzer, of Delzer & Delzer, Arlington, for appellant.

John P. Dewell, Asst. Atty. Gen., Pierre, for respondent; William J. Janklow, Atty. Gen., Pierre, on the brief.

DUNN, Chief Justice.

This case arises from a proceeding to determine the amount of inheritance tax due with respect to the estate of William O. Miller. The South Dakota Division of Taxation denied treatment of the appellant Nell Miller as a widow, stating that the requirements for a nonceremonial or common-law marriage had not been met. Appellant was taxed as a person unrelated to the decedent. She applied to the circuit...

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