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IN RE ESTATE OF SIEBRASSE

Nos. 23832, 23855, 24082.

722 N.W.2d 86 (2006)

2006 SD 83

In the Matter of the ESTATE OF Henry SIEBRASSE, Deceased.

Supreme Court of South Dakota.

Decided August 30, 2006.

Attorney(s) appearing for the Case

Kennith L. Gosch and Melissa E. Neville of Bantz, Gosch & Cremer, Aberdeen, South Dakota, Attorneys for appellant Delbert Siebrasse.

Sara L. Larson, Jeffrey G. Hurd and John H. Raforth of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, South Dakota, Craig E. Smith, Neumayr & Smith, Gettysburg, South Dakota, Attorneys for appellee Estate and Donald Siebrasse.

GILBERTSON, Chief Justice.

[¶ 1.] Delbert Siebrasse appeals contending the circuit court erred on remand in (1) denying his request for attorney's fees, expenses and disbursements; and (2) apportioning the federal estate tax and tax refund. The Estate of Henry Siebrasse (Estate) has filed a notice of review contending the circuit court erred in awarding Delbert a prior interest amount on the basis of res judicata.

BACKGROUND

[¶ 2.] This...

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