Matter of Estate of May

HENDERSON, Justice.

ACTION

Decedent Lawrence May died on February 17, 1981. Appellant William Doblar, a nephew of decedent, was an heir under decedent’s will of property valued at $297,-475.41. When the South Dakota Inheritance Tax return was filed, appellant requested classification as decedent’s son for tax purposes pursuant to SDCL 10-40-23(3). Appellee South Dakota Department of Revenue refused to grant appellant’s requested exemption as a son. First Northwestern Trust of South Dakota, the executor of the estate, requested a hearing on the tax assessment. After a March 12, 1982, hearing,…