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IND. DEPT. OF STATE REV. v. ESTATE OF WALLACE

No. 1-1179A330.

408 N.E.2d 150 (1980)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Defendant-Appellant, v. ESTATE OF Winifred WALLACE, Deceased, Plaintiff-Appellee.

Court of Appeals of Indiana, First District.

July 28, 1980.

Attorney(s) appearing for the Case

Theo. L. Sendak, Atty. Gen., Cindy A. Ellis, Deputy Atty. Gen., Indianapolis, for defendant-appellant.

Harold A. Harrell, Bunger, Harrell & Robertson, Bloomington, for plaintiff-appellee.

RATLIFF, Judge.

STATEMENT OF THE CASE

The Indiana Department of State Revenue, Inheritance Tax Division, appeals from the denial by the Greene Circuit Court of its petition for reappraisement and redetermination of inheritance tax regarding a trust established by the will of the late Winifred Wallace.

STATEMENT OF THE FACTS

Winifred Wallace died testate on January 5, 1977. Her will provided that the residuum of her estate be sold or reduced...

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