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INDIANA DEPT. OF REV., ETC. v. SECURITY BANK

No. 1-379A87.

393 N.E.2d 197 (1979)

INDIANA DEPARTMENT OF REVENUE, Inheritance Tax Division, Appellant (Defendant below), v. SECURITY BANK & Trust Co., Personal Representative of the Estate of Lawrence D. O'Donnell, Jr., Deceased, Appellee (Plaintiff below).

Court of Appeals of Indiana.

August 6, 1979.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for appellant.

Thomas S. Emison, and Jeffrey B. Kolb, Vincennes, for appellee.

ROBERTSON, Judge.

The Indiana Department of Revenue, Inheritance Tax Division (Department) appeals an adverse decision in a rehearing concerning a deduction taken by the estate of Lawrence D. O'Donnell, Jr., (Estate) in its computation of the inheritance tax due.

We reverse.

The facts are not in dispute. On November 19, 1974, Lawrence D. O'Donnell, Jr., died. In the determination of the inheritance tax liability...

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