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IN RE ESTATE OF CASSNER

No. 2-774A183.

325 N.E.2d 487 (1975)

In the matter of ESTATE OF Robert Paul CASSNER, Deceased.

Court of Appeals of Indiana, Second District.

April 10, 1975.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Glenn Richard Potter, Deputy Atty. Gen., Indianapolis, for appellant.

T. Michael Smith, Indianapolis, amicus curiae, for executor of the Estate of Robert Paul Cassner, deceased.

BUCHANAN, Judge.

CASE SUMMARY

Petitioner-Appellant, the State of Indiana (State), appeals from a Judgment excluding from Indiana Inheritance Tax accumulated life insurance policy dividends on the life of Robert Paul Cassner.

We affirm.

FACTS

On June 9, 1972, Robert Paul Cassner (the Deceased), a resident of Marion County, Indiana, died testate, leaving his entire estate to his daughter, Sandra Lee Cassner.

He was the owner...

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