STATE v. PURDUE NATIONAL BANK OF LAFAYETTE

No. 2-873A191.

355 N.E.2d 414 (1976)

STATE of Indiana and the Indiana Department of State Revenue, Indiana Inheritance Tax Division, a Division Thereof, Appellants, v. PURDUE NATIONAL BANK OF LAFAYETTE, and Warren N. Eggleston, Co-Executors of the Estate of Donald M. Warren, Deceased, Appellees.

Court of Appeals of Indiana, Second District.

September 30, 1976.


Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., John H. Meyers, Deputy Atty. Gen., Indianapolis, for appellants.

Warren N. Eggleston, Jack L. Walkey, Ball, Eggleston, Bumbleburg & McBride, Lafayette, for appellees.


WHITE, Judge.

The appellant State of Indiana appeals from a judgment ordering it to refund to appellees an alleged overpayment of inheritance taxes. The question presented is whether Ind. Ann. Stat. § 6-4-1-37 (Burns Code Ed. 1972), the estate tax "pickup" statute1, which permits a deduction from the tax therein imposed for "death taxes" paid other states is to be interpreted as permitting a deduction for the "pickup" taxes paid other...

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