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IN RE ESTATE OF BROWNLEE

Nos. 22288, 22289.

654 N.W.2d 206 (2002)

2002 SD 142

In re ESTATE OF Walter L. BROWNLEE, Sr.

Supreme Court of South Dakota.

Decided November 20, 2002.

Rehearing Denied December 13, 2002.

Attorney(s) appearing for the Case

Thomas J. Linngren of Green, Schulz, Roby, Oviatt, Cummings & Linngren, Watertown, South Dakota, Attorneys for appellee, F & M Bank.

J. Douglas Austin of Austin, Hinderaker, Hopper, Strait & Bratland, Watertown, South Dakota, Attorneys for appellee, Randy Brownlee.

Todd D. Boyd, Gregory J. Stoltenburg of Gunderson, Evenson, Boyd, Knight & Stoltenburg, Clear Lake, South Dakota, Attorneys for appellant, Jeanie Weekley.

SABERS, Justice.

[¶ 1.] Jeanie Weekley appeals the trial court's determination of 1) apportionment of federal estate and state inheritance tax liability and 2) the order of abatement to satisfy the obligations of the estate.

[¶ 2.] By notice of review, Randy Brownlee (Randy) appeals the trial court's determination 3) that the testator attempted to gift certain business equipment to Randy but that the gift was ineffective due to failure of delivery...

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