Matter of Estate of Tallman

SABERS, Justice.

[¶ 1.] Former administrator of Estate appeals judgment requiring him to remit to Estate 1) $17,436.90 for amount he transferred from Estate and allegedly did not repay; 2) $6,889.83 for interest unnecessarily owed to State of South Dakota by Estate because he failed to timely pay inheritance tax; and 3) $5,000.00 for amount he paid himself in administrator’s fees. We affirm issues 2 and 3 but reverse issue 1. Administrator’s motion for appellate attorney’s fees is denied.

FACTS

[¶ 2.] This matter involves the probate of the Estate of Lawrence J. Tallman, who died June 26, 1980.…