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MATTER OF ESTATE OF GOSSMAN

No. 19519.

555 N.W.2d 102 (1996)

1996 SD 124

In the Matter of the ESTATE OF Nellie F. GOSSMAN, Deceased.

Supreme Court of South Dakota.

Decided October 16, 1996.

Attorney(s) appearing for the Case

Mark Barnett, Attorney General, Philip R. Manson, Special Assistant Attorney General, Pierre, for appellant South Dakota Department of Revenue.

Ronald R. Johnson, Lemmon, for appellee Barbara Gossman.

GILBERTSON, Justice.

[¶ 1] This is an appeal by the South Dakota Department of Revenue (DOR) from the circuit court's order determining Barbara Gossman is entitled to inheritance tax status under SDCL 10-40-21(3), and holding that the phrase "wife of a son" within that statute encompasses the divorced wife of a decedent's son. We reverse and remand with instruction.

FACTS AND PROCEDURE

[¶ 2] Nellie Gossman died testate on June 12, 1995...

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