Legal Opinion

Estate of Wartenhorst v. State

South Dakota Supreme Court

Decided October 31, 1973No. File 11063Published

1Opinion of the Court

211 N.W.2d 705 (1973)

In the Matter of the ESTATE of Peter WARTENHORST, Deceased.

George WARTENHORST, Executor of the Estate of Peter Wartenhorst, Deceased, Plaintiff and Appellant,

v.

The STATE of South Dakota and Lowell Schmidt, Commissioner of Revenue of the State of South Dakota, Defendants and Respondents.

No. 11063.

Supreme Court of South Dakota.

October 31, 1973.

Claude A. Hamilton, Blaine Simons, Sioux Falls, for plaintiff and appellant.

Gordon Mydland, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for defendants and respondents.

WINANS, Justice (on reassignment).

The executor of the estate…

Also in this document: Dissent.

2Cases cited14 opinions

  1. Bull v. United StatesSupreme Court of the United States · 1935
  2. Security National Bank v. TwindeSouth Dakota Supreme Court · 1928
  3. State Ex Rel. Widdoss v. EsmaySouth Dakota Supreme Court · 1948
  4. Pittsburgh Coal Co. v. Forward Township School DistrictSupreme Court of Pennsylvania · 1951
  5. Shea v. State Tax CommissionUtah Supreme Court · 1941

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