Legal Opinion
Estate of Wartenhorst v. State
South Dakota Supreme Court
Decided October 31, 1973No. File 11063PublishedCited by 4 opinions
1Opinion of the Court
WINANS, Justice (on reassignment).
The executor of the estate of Peter Wartenhorst, deceased, instituted this proceeding to obtain a refund of state inheritance taxes alleged by him to have been erroneously paid.
The facts have been stipulated and, in brief, are as follows: On or about September 11, 1970 an inheritance tax report and inventory in the matter of the estate of Peter Wartenhorst was filed with the South Dakota Department of Revenue and on September 15, 1970 the State of South Dakota entered into a stipulation with the estate as to the amount of inheritance tax due, based upon the…
2Cases cited4 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Security National Bank v. TwindeSouth Dakota Supreme Court · 1928
- Kelshaw v. Superior CourtCalifornia Court of Appeal · 1934
- Boe v. Steele CountyNorth Dakota Supreme Court · 1945
3Cited by4 opinions
- Matter of Estate of DavisSouth Dakota Supreme Court · 1994
- Matter of Estate of ErdmannSouth Dakota Supreme Court · 1989
- Estate of Wartenhorst v. StateSouth Dakota Supreme Court · 1973
- Matter of Estate of DavisSouth Dakota Supreme Court · 1994