IND. DEPT. OF STATE REV., ETC. v. SHORT, ADMX.

No. 18,732.

126 Ind. App. 242 (1956)

131 N.E.2d 154

INDIANA DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIV., STATE OF INDIANA v. SHORT, ADMINISTRATRIX.

Court of Appeals of Indiana.

Rehearing denied February 23, 1956.


Attorney(s) appearing for the Case

Edwin K. Steers, Attorney General, and George B. Hall, Deputy Attorney General, for appellant.

Nichols and Nichols, of Knox, for appellee.


CRUMPACKER, J.

John E. Short, late of Starke County, Indiana, died intestate on October 22, 1953, leaving his wife, Orpha M. Short, as his sole and only heir at law. The Starke Circuit Court found the value of the property "transferred" to Orpha M. Short by reason of her husband's death to be $95,188.98 and fixed the inheritance tax thereon at $1,655.67. The court arrived at this sum by first deducting from the widow...

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