STATE, IND. DEPT. OF STATE REVENUE v. LEES

No. 2-1178 A 398.

418 N.E.2d 226 (1980)

STATE of Indiana, Indiana Department of State Revenue, Inheritance Tax Division, Appellant, v. James F. LEES and Nick Porfidio, Co-Administrators of the Estate of William L. Lees, Appellees.

Court of Appeals of Indiana, Second District.

April 22, 1980.


Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen. of Indiana, Wallace T. Gray, Deputy Atty. Gen., Indianapolis, for appellant.

Theodore F. Smith, Jr., Anderson, for appellees.


SHIELDS, Judge.

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the trial court's determination that no inheritance tax was due in the Estate of William C. Lees.

William C. Lees died intestate on September 16, 1968. Letters of Administration were granted on September 26, 1968 to James F. Lees and Nick Porfidio as co-administrators. The schedule of all property for the determination of the inheritance tax was filed January...

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