Estate of Zoss v. South Dakota Department of Revenue

WILBUR, Circuit Judge.

[¶ 1.] Prairie Home Cemetery Association of Butler Township, a/k/a Butler Cemetery Association [Prairie Home], received a gift of personal property from the estate of Fred Zoss. Department of Revenue [Department] assessed inheritance tax which Prairie Home paid under protest. The circuit court denied Prairie Home’s application for an exemption from the tax. Prairie Home appeals and we affirm.

FACTS

[¶ 2.] The parties stipulated to the following pertinent facts:

[¶ 3.] Since 1899 Prairie Home has operated as a nonprofit cemetery, selling plots and conducting burials. Fred…