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  5. 447 N.W.2d 356 (1989)
 

MATTER OF ESTATE OF ERDMANN

Nos. 16423, 16427.

447 N.W.2d 356 (1989)

In the Matter of the ESTATE OF LeRoy R. ERDMANN, Deceased.

Supreme Court of South Dakota.

Decided October 18, 1989.

Attorney(s) appearing for the Case

Martin G. Farrell, Sp. Asst. Atty. Gen., Pierre, for appellant, State of S.D., Dept. of Revenue; Roger A. Tellinghuisen, Atty. Gen., Pierre, on the brief.

Charles B. Kornmann of Richardson, Groseclose, Kornmann & Wyly, Aberdeen, for appellee, Estate of LeRoy H. Erdmann.

HENDERSON, Justice.

PROCEDURAL HISTORY/ISSUES

The South Dakota Department of Revenue (Department) appeals a final order issued by the Circuit Court for Brown County on September 8, 1988. This order directed the Department to refund excess inheritance taxes paid on behalf of a minor, Krystal Erdmann (Krystal), during administration of the estate of LeRoy H. Erdmann, deceased.

The Department, by notice of appeal (No. 16423), alleges that the circuit...

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