Legal Opinion
Matter of Estate of Erdmann
South Dakota Supreme Court
Decided October 18, 1989No. 16423, 16427PublishedCited by 7 opinions
1Opinion of the Court
HENDERSON, Justice.
PROCEDURAL HISTORY/ISSUES
The South Dakota Department of Revenue (Department) appeals a final order issued by the Circuit Court for Brown County on September 8,1988. This order directed the Department to refund excess inheritance taxes paid on behalf of a minor, Krystal Erdmann (Krystal), during administration of the estate of LeRoy H. Erd-mann, deceased.
The Department, by notice of appeal (No. 16423), alleges that the circuit court erred in two respects:
1) The circuit court lacked jurisdiction to consider Krystal’s claim; and,
2) SDCL 15-2-22, the tolling statute for those…
2Cases cited10 opinions
- Daugaard v. Baltic Cooperative Building Supply Ass'nSouth Dakota Supreme Court · 1984
- Lick v. DahlSouth Dakota Supreme Court · 1979
- State v. BiesSupreme Court of Minnesota · 1960
- Van Emmerik v. StateSouth Dakota Supreme Court · 1980
- State v. PiekkolaSouth Dakota Supreme Court · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Peterson, Ex Rel. Peterson v. BurnsSouth Dakota Supreme Court · 2001
- M.S. v. Dinkytown Day Care Center, Inc.South Dakota Supreme Court · 1992
- State v. ParkerCourt of Appeals of Utah · 1994
- Peterson v. BurnsSouth Dakota Supreme Court · 2001
- People v. NanceMichigan Court of Appeals · 1995
2 more not listed; retrieve them via the Exa API.