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ESTATE OF ZOSS v. SD DEPT. OF REVENUE

No. 21742.

635 N.W.2d 553 (2001)

2001 SD 124

In the ESTATE OF Fred W. ZOSS, Deceased, Prairie Home Cemetery Association of Butler Township, a/k/a Butler Cemetery Association, Plaintiff and Appellant, v. SOUTH DAKOTA DEPARTMENT OF REVENUE and Sanborn County, Defendants and Appellee.

Supreme Court of South Dakota.

Decided October 17, 2001.

Attorney(s) appearing for the Case

Bradley G. Zell and Christopher C. Moen, Miller, for plaintiff and appellant.

Allen J. Eide, Pierre, for defendant and appellee Department of Revenue.

WILBUR, Circuit Judge.

[¶ 1.] Prairie Home Cemetery Association of Butler Township, a/k/a Butler Cemetery Association [Prairie Home], received a gift of personal property from the estate of Fred Zoss. Department of Revenue [Department] assessed inheritance tax which Prairie Home paid under protest. The circuit court denied Prairie Home's application for an exemption from the tax. Prairie Home appeals and we affirm...

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