Matter of Estate of Davis

524 N.W.2d 125 (1994)

In the Matter of the ESTATE OF Ethlyn M. DAVIS, Deceased.

No. 18442.

Supreme Court of South Dakota.

Argued March 22, 1994.

Decided November 16, 1994.

Mark Barnett, Atty. Gen., Jan L. Holmgren, Sp. Asst. Atty. Gen., Pierre, for appellant State.

F.M. Smith and Michael Billion of Woods, Fuller, Shultz & Smith, Sioux Falls, for appellee Estate of Davis.

KONENKAMP, Justice (on assignment as a Circuit Court Judge prior to appointment as a Supreme Court Justice).

The South Dakota Department of Revenue (Department) appeals the trial court's decision to redetermine inheritance tax and…