State v. Snyder
South Dakota Supreme Court
1Opinion of the CourtSmith, J.
In fixing the gross value of the estate of Dorothy Snyder, deceased, for inheritance tax purposes, the county court of Bennett County allowed deductions of $5,000 of the value of the homestead and $617 as the value of household furniture. On appeal to the circuit court the decree of the county court was affirmed and the state has appealed.
Dorothy Snyder of Martin, South Dakota, died intestate without issue. Her surviving husband, John W. Snyder, was appointed administrator of her estate, and in due course filed an inheritance tax report and inventory which listed property of a value of…
2Cases cited15 opinions
- State Ex Rel. Mills v. WilderSouth Dakota Supreme Court · 1950
- Haas v. Independent School District No. 1South Dakota Supreme Court · 1943
- Sherman v. StateSouth Dakota Supreme Court · 1911
- Smith v. StateWisconsin Supreme Court · 1915
- Bigelow v. BoothSouth Dakota Supreme Court · 1916
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3Cited by13 opinions
- Matter of Estate of BlivenSupreme Court of Iowa · 1975
- Baldwin v. First National Bank of the Black HillsSouth Dakota Supreme Court · 1985
- Matter of Hughes Cty. Action No. Juv 90-3South Dakota Supreme Court · 1990
- State v. LaneSouth Dakota Supreme Court · 1957
- State Ex Rel. Dunker v. Spink Hutterian BrethrenSouth Dakota Supreme Court · 1958
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