Legal Opinion
In Re Risvold's Estate
South Dakota Supreme Court
Decided December 24, 1940No. File No. 8355PublishedCited by 1 opinion
1Opinion of the Court
This appeal involves a construction of our inheritance tax statutes, especially SDC 57.2104(3).
Paul A. Risvold died on the 7th day of January, 1937, a resident of Minnehaha County, South Dakota. In April, 1934, it became necessary for the deceased to make a loan upon real estate then owned by him. Risvold at the time was seventy-one years of age, and the lender required that some younger person or persons sign the notes representing such loan. This loan was to be in the amount of $22,500, and secured by land in Minnehaha County. To meet the requirements of the lender, Iver N. Aspaas, and his…
2Cases cited12 opinions
- In Re the Transfer Tax Upon the Estate of OrvisNew York Court of Appeals · 1918
- In Re Estate of ReynoldsCalifornia Supreme Court · 1915
- Estate of OppenheimerMontana Supreme Court · 1926
- Medin v. BrookfieldSouth Dakota Supreme Court · 1938
- State v. SteeleSupreme Court of Iowa · 1923
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Register of Wills for Kent County v. BlackwayCourt of Appeals of Maryland · 1958