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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