IN RE ESTATE OF SIEBRASSE

Nos. 22964, 22978.

678 N.W.2d 822 (2004)

2004 SD 46

In the Matter of the ESTATE OF Henry SIEBRASSE, Deceased.

Supreme Court of South Dakota.

Decided April 7, 2004.


Attorney(s) appearing for the Case

Jeff G. Hurd, John H. Raforth of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, South Dakota, Attorneys for appellant, Estate & Donald Siebrasse.

Kennith L. Gosch, Melissa E. Neville of Bantz, Gosch, Cremer, Peterson & Sommers, Aberdeen, South Dakota, Attorneys for appellee, Delbert Siebrasse.


ZINTER, Justice.

[¶ 1.] This appeal involves an ongoing probate dispute. Delbert and Donald Siebrasse are devisees of their father's estate. As a result of Delbert's successful efforts to reduce the taxable value of his inheritance, the total value of the taxable estate was reduced. As a result of that reduction, the Estate received a federal estate tax refund. Over Estate's objection, the circuit court ordered that the entire refund be given to Delbert, rather...

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