In Re Estate of Siebrasse

REHEARING OF DECISION OF SOUTH DAKOTA SUPREME COURT

GORS, Acting Justice.

[¶ 1.] This case comes to us on our grant of the Estate’s petition for rehearing in Estate of Siebrasse, 2002 SD 26, 640 N.W.2d 747 (Siebrasse I). In Siebrasse I, we were unanimously persuaded that the general direction in the testator’s will to pay all “just debts,” coupled with the specific gifts of specific land to named devi-sees, inferred that the testator intended to shift the burden of federal estate taxes to the residuary estate in lieu of equitable apportionment under the rule found in SDCL 29A-3-916. Now, after…