DEPT. OF STATE REVENUE, INHERITANCE TAX DIV. v. ESTATE OF CALLAWAY

No. 28,862.

232 Ind. 1 (1953)

110 N.E.2d 903

DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIVISION v. ESTATE OF CALLAWAY, DECEASED ET AL.

Supreme Court of Indiana.

Filed March 16, 1953.


Attorney(s) appearing for the Case

J. Emmett McManamon, Attorney General, John J. McShane, Lloyd C. Hutchinson, Joseph E. Nowak, and Robert F. Wallace, Deputy Attorneys General, for appellant.

Nolin & McConnell, of Fowler, and Dunbar & Dunbar, of Indianapolis, for appellee.


JASPER, J.

This is an appeal from a judgment sustaining a demurrer to an amended petition for reappraisement and redetermination of inheritance and transfer taxes. The amended petition was filed pursuant to § 6-2412, Burns' 1933, Acts 1931, Chapter 75, Section 12, Page 192.

The record reveals that the Estate of Ernest L. Callaway, Deceased, was opened and that an inventory and appraisement of personal property...

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