South Dakota Supreme Court October 17, 2001, 21742 (Estate of Zoss v. South Dakota Department of Revenue)

WILBUR, Circuit Judge.

[¶ 1.] Prairie Home Cemetery Association of Butler Township, a/k/a Butler Cemetery Association [Prairie Home], received a gift of personal property from the estate of Fred Zoss. Department of Revenue [Department] assessed inheritance tax which Prairie Home paid under protest. The

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circuit court denied Prairie Home’s application for an exemption from the tax.