MEIERHENRY, Justice.
[¶ 1.] The Michael J. Fitzmaurice South Dakota Veterans' Home (Home) appeals the circuit court's order disallowing its claim under SDCL 33-18-16 for services provided to Ernest Hammer (Ernest) before his death. The Home filed a petition for allowance of claim pursuant to SDCL 33-18-16 to recover the costs for Ernest's care from the estate of Ernest's wife, Mildred Hammer (Mildred). The circuit court concluded Ernest died without
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