Matter of Estate of Miller

DUNN, Chief Justice.

This case arises from a proceeding to determine the amount of inheritance tax due with respect to the estate of William 0. Miller. The South Dakota Division of Taxation denied treatment of the appellant Nell Miller as a widow, stating that the requirements for a nonceremonial or common-law marriage had not been met. Appellant was taxed as a person unrelated to the decedent. She applied to the circuit court for a hearing on appraisement and determination of inheritance tax. The court upheld the determination of the Division of Taxation. We reverse.

In March 1914, William 0.…