South Dakota Supreme Court November 4, 1966, File No. 10314 (In re Estate of Peterson)

lead-opinion

RENTTO, Presiding Judge.

The County Court of Minnehaha County on September 9, 1965, on an agreed statement of facts, entered an order determining the inheritance tax due from one of beneficiaries in the above ©state. The State of South Dakota acting through its Deputy Commissioner of Revenue of the Department of Revenue, within the time allowed by SDC 1960 Supp. 35.