1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 333 N.E.2d
  5. 333 N.E.2d 92 (1975)
 

STATE DEPT. OF REV., INHER. TAX D. v. ESTATE OF POWELL

No. 1-375A51.

333 N.E.2d 92 (1975)

STATE of Indiana Department of Revenue, Inheritance Tax Division, Appellant (Plaintiff below), v. The ESTATE OF Russell W. POWELL, Deceased, Eileen A. Powell, Executrix, Appellee (Defendant below), National Automatic Tool Company, Inc., Amicus Curiae.

Court of Appeals of Indiana, First District.

August 26, 1975.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Peter C. Americanos, Deputy Atty. Gen., Indianapolis, for appellant.

Reller, Mendenhall, Kleinknecht & Milligan, Richmond, for appellee.

Barnes, Hickam, Pantzer & Boyd, Indianapolis, for amicus curiae.

LOWDERMILK, Judge.

This is an appeal from the final judgment of the Wayne Circuit Court that the executrix, Eileen A. Powell, pay no Indiana inheritance tax on money received by her following the death of her husband.

FACTS

Russell Powell (Powell) entered the employ of National Automatic Tool Company, Inc. (NATCO) in May, 1955. Prior to his employment, NATCO established a "Salaried Employees Supplementary Pension Plan B" (Plan), and Powell became...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases