Matter of Estate of Davis , 524 N.W.2d 125 ( 1994 )
In Re Smith's Estate , 76 S.D. 11 ( 1955 )
Brekke v. Sioux Falls , 72 S.D. 446 ( 1949 )
Federal Land Bank v. Fjerestad , 66 S.D. 429 ( 1939 )
Kellar v. Kasper , 138 F. Supp. 738 ( 1956 )
Kirsch v. Commissioner , 49 T.C.M. 952 ( 1985 )