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IN THE MATTER OF ESTATE OF ADAMSON

No. 1-1179A308.

403 N.E.2d 355 (1980)

In the matter of the Estate of Fred C. Adamson, Deceased. State of Indiana, Department of State Revenue, Inheritance Tax Division, Petitioner-Appellant, v. ESTATE OF FRED C. ADAMSON, Deceased, Helen Marie Crum and James Howard Adamson, Co-Executors, Respondents-Appellees.

Court of Appeals of Indiana, First District.

Rehearing Denied June 2, 1980.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Alembert W. Brayton, Deputy Atty. Gen., Indianapolis, for petitioner-appellant.

Warren Buchanan, Buchanan & Buchanan, Rockville, for respondents-appellees.

RATLIFF, Judge.

STATEMENT OF THE CASE

The State of Indiana (the State), on behalf of the Indiana Department of State Revenue, Inheritance Tax Division, brings this appeal after the Parke Circuit Court granted a motion to strike the State's petition for redetermination of the inheritance tax due in the estate of Fred C. Adamson, deceased (the estate).

We reverse and remand.

FACTS

Fred C. Adamson died on July 18, 1976. On March 30...

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