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MATTER OF ESTATE OF DAHL

No. 12753.

286 N.W.2d 528 (1979)

In the Matter of the ESTATE of Arndt E. DAHL, Deceased. NATIONAL BANK OF SOUTH DAKOTA as one of the executors of the Estate of Arndt E. Dahl, Deceased, Plaintiff and Respondent, v. SOUTH DAKOTA DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of South Dakota.

Decided December 24, 1979.

Attorney(s) appearing for the Case

Wayne F. Gilbert of Gunderson, Farrar, Aldrich, Warder & DeMersseman, Rapid City, for plaintiff and respondent.

John Dewell, Asst. Atty. Gen., Pierre, for defendant and appellant; Mark V. Meierhenry, Atty. Gen., and Gregory J. Stevens, Asst. Atty. Gen., Pierre, on the brief.

DUNN, Justice.

Defendant South Dakota Department of Revenue (Department) appeals from a lower court decision that set the taxable value of decedent Arndt E. Dahl's United States Treasury bonds at the over-the-counter cash selling price. Respondent is plaintiff National Bank of South Dakota, one of the executors of decedent's estate. We affirm.

Decedent died testate on November 14, 1977. Among his assets were certain United States Treasury bonds having a par...

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