In re Seydel's Estate
South Dakota Supreme Court
Appeal from circuit court, Yankton county. Hon..E. G. Smith, Judge. Petition of the American State Bank to require Peter Seydel, as administrator of the estate of Peter Seydel, deceased, to pay taxes on certain property. From an order of the circuit court denying a rehearing of a decision reversing a decision of the county court in favor of the petitioner, the latter appeals. The facts are stated in the opinion.
1Opinion of the CourtFuller, P. J.
In the notice of appeal, which brings before us an order of the circuit court denying a rehearing in a case appealed thereto form the county court, an order overruling a motion to dismiss such appeal is designated for review. Although it was urged, in support of the motion to dismiss, that the appeal would not lie from the county to the circuit court for the reason that an administrator cannot be “a party aggrieved,” the motion for a rehearing was based upon the claim that the party appealing to that court never was an administrator and never gave an undertaking on appeal as required by…
2Cases cited10 opinions
- Brooks v. Railroad Co.Supreme Court of the United States · 1880
- In Re the Judicial Settlement of the Accounts of JonesNew York Court of Appeals · 1886
- Caldwell v. BruggermanSupreme Court of Minnesota · 1863
- Grogan v. RuckleCalifornia Supreme Court · 1850
- Dempsey v. BillinghurstSouth Dakota Supreme Court · 1895
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3Cited by3 opinions
- State v. RamirezIdaho Supreme Court · 1921
- Bahlkow v. PrestonSouth Dakota Supreme Court · 1933
- State v. WaddellSupreme Court of Minnesota · 1934