Legal Opinion
In the Matter of Estate of Siebrasse
South Dakota Supreme Court
Decided April 7, 2004No. NonePublishedCited by 11 opinions
1Opinion of the Court
ZINTER, Justice.
[¶ 1.] This appeal involves an ongoing probate dispute. Delbert and Donald Sie-brasse are devisees of their father’s estate. As a result of Delbert’s successful efforts to reduce the taxable value of his inheritance, the total value of the taxable estate was reduced. As a result of that reduction, the Estate received a federal estate tax refund. Over Estate’s objection, the circuit court ordered that the entire refund be given to Delbert, rather than apportioning the new tax liability among all persons in proportion to their respective interests. 1 In deciding this refund…
2Cases cited12 opinions
- Roth v. Farner-Bocken Co.South Dakota Supreme Court · 2003
- Knudson v. HessSouth Dakota Supreme Court · 1996
- Estate of Gaspar v. Vogt, Brown & MerrySouth Dakota Supreme Court · 2003
- Lankford v. WrightSupreme Court of North Carolina · 1997
- Matter of Estate of HaffermanSouth Dakota Supreme Court · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Wagner v. BrownleeSouth Dakota Supreme Court · 2006
- Von Sternberg v. CaffeeSouth Dakota Supreme Court · 2005
- In the Matter of Estate of SiebrasseSouth Dakota Supreme Court · 2006
- Jerauld County v. Huron Regional Medical Center, Inc.South Dakota Supreme Court · 2004
- In Re Estate of SeefeldtSouth Dakota Supreme Court · 2006
6 more not listed; retrieve them via the Exa API.