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STATE v. BAILEY

No. 2-1276A454.

405 N.E.2d 38 (1980)

STATE of Indiana, Indiana Department of State Revenue, Inheritance Tax Division, Appellants-Defendants, v. Charles F. BAILEY, and William H. Mouton, Co-Executors of the Estate of Gertrude M. Caffery, Deceased, and Daniel F. McCarthy, Jr., Appellees-Plaintiffs.

Court of Appeals of Indiana, Fourth District.

May 27, 1980.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen. of Indiana, Alembert W. Brayton, Deputy Atty. Gen., Indianapolis, for appellants-defendants.

Russell J. Ryan, Jr., Gordon D. Wishard, Smith, Morgan & Ryan, Indianapolis, for appellees-plaintiffs.

CHIPMAN, Judge.

The Indiana Department of State Revenue, Inheritance Tax Division (Department), appeals from a judgment of the Marion Probate Court granting the estate of Gertrude M. Caffery (Estate) a refund of Indiana inheritance tax. On cross-appeal, the Estate challenges the constitutionality of IC 1971, 6-4-1-17 (Burns Code Ed.) which denies a taxpayer interest on an inheritance tax refund.

Affirmed.

Gertrude Caffery, a Louisiana resident, died...

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