Matter of Estate of Gossman

GILBERTSON, Justice.

[¶ 1] This is an appeal by the South Dakota Department of Revenue (DOR) from the circuit court’s order determining Barbara Goss-man is entitled to inheritance tax status under SDCL 10-40-21(3), and holding that the phrase “wife of a son” within that statute encompasses the divorced wife of a decedent’s son. We reverse and remand with instruction.

FACTS AND PROCEDURE

[¶ 2] Nellie Gossman died testate on June 12,1995. She had executed a will on October 14, 1992, leaving property to Barbara Goss-man valued at $64,437.26. At the time Nellie’s will was executed, and at the time…