MATTER OF ESTATE OF MAY

No. 13878.

331 N.W.2d 578 (1983)

In the Matter of the ESTATE OF Lawrence MAY, Deceased.

Supreme Court of South Dakota.

Decided March 30, 1983.


Attorney(s) appearing for the Case

David R. Gienapp of Arneson, Issenhuth & Gienapp, and Carl E. Bohn, Madison, for appellants First Northwestern Trust Co. and William Doblar.

John Dewell, Asst. Atty. Gen., Pierre, for appellee South Dakota Dept. of Revenue.


HENDERSON, Justice.

ACTION

Decedent Lawrence May died on February 17, 1981. Appellant William Doblar, a nephew of decedent, was an heir under decedent's will of property valued at $297,475.41. When the South Dakota Inheritance Tax return was filed, appellant requested classification as decedent's son for tax purposes pursuant to SDCL 10-40-23(3). Appellee South Dakota Department of Revenue refused to grant appellant's requested exemption as a son. First...

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