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IN THE MATTER OF ESTATE OF COMPTON

No. 1-280A31.

406 N.E.2d 365 (1980)

In the matter of the Estate of Maurice Compton, Deceased. Indiana Department of State Revenue, Inheritance Tax Division, Appellant (Petitioner below), v. SHELBY NATIONAL BANK, Executor, of Estate of Maurice Compton, Deceased, Appellee (Respondent and Counterclaimant below).

Court of Appeals of Indiana, First District.

July 3, 1980.

Attorney(s) appearing for the Case

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

Warren M. Brown, Brown, Brown & McQueen, Shelbyville, for appellee.

NEAL, Judge.

STATEMENT OF THE CASE

The Indiana Department of Revenue, Inheritance Tax Division (Department) appeals a judgment of the Shelby Circuit Court ordering a refund of inheritance taxes collected from the Shelby National Bank, Executor, of the Estate of Maurice Compton, Deceased (Estate).

FACTS

Maurice Compton died testate on July 14, 1975. The will directed four specific bequests and devises and established a trust for the benefit...

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