Matter of Estate of Lingscheit

HENDERSON, Justice.

PROCEDURAL BACKGROUND/FACTS

This is an appeal from a Decree of Final Distribution of (Lingscheit) Estate. We affirm in part, reverse in part, and remand.

Louis Dale Lingscheit (Decedent), died on March 14, 1981. Decedent had a valid will and at the time of his death, Decedent was domiciled in Oklahoma. Decedent left no issue, but he was survived by his wife, Estelle Lingscheit (Wife), three nephews, Wayne, Keith, and Dan Thompson (Nephews), and the Nephews’ children. Wife apparently has issue of her own.

Decedent owned real and personal property in Oklahoma and South Dakota.…