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MATTER OF ESTATE OF DAVIS

No. 18442.

524 N.W.2d 125 (1994)

In the Matter of the ESTATE OF Ethlyn M. DAVIS, Deceased.

Supreme Court of South Dakota.

Decided November 16, 1994.

Attorney(s) appearing for the Case

Mark Barnett, Atty. Gen., Jan L. Holmgren, Sp. Asst. Atty. Gen., Pierre, for appellant State.

F.M. Smith and Michael Billion of Woods, Fuller, Shultz & Smith, Sioux Falls, for appellee Estate of Davis.

KONENKAMP, Justice (on assignment as a Circuit Court Judge prior to appointment as a Supreme Court Justice).

The South Dakota Department of Revenue (Department) appeals the trial court's decision to redetermine inheritance tax and grant a refund to the Estate.

Ethlyn M. Davis died on November 4, 1986 before the final outcome of her lawsuit against the brokerage firm of Merrill Lynch, Pierce, Fenner & Smith (Merrill Lynch). The suit, brought in the United...

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