STATE, DEPT. OF STATE REVENUE v. UNION BANK

No. 1-578A137.

380 N.E.2d 1279 (1978)

STATE of Indiana, Indiana Department of State Revenue, Inheritance Tax Division, Appellant (Plaintiff below), v. UNION BANK and Trust Company, Administrator of the Estate of Mollie C. Armand, Deceased, Appellee (Defendant below).

Court of Appeals of Indiana, First District.

October 2, 1978.


Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Victoria R. VanDuren, Deputy Atty. Gen., Indianapolis, for appellant.

Ronald Beard, Greensburg, for appellee.


ROBERTSON, Judge.

Plaintiff-appellant State of Indiana Department of State Revenue, Inheritance Tax Division (State), appeals from a denial of its petition to reappraise the inheritance tax imposed on defendant-appellee Union Bank and Trust Company, Administrator of the Estate of Mollie C. Armand, deceased (Administrator).

The decedent and her husband owned certain tracts of land as tenants by the entireties. They...

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