IN THE MATTER OF ESTATE OF NEWELL

No. 2-1278A427.

408 N.E.2d 552 (1980)

In the matter of the Estate of Daniel James Newell, Deceased, the Peru Trust Company, Executor.

Court of Appeals of Indiana, Fourth District.

Rehearing Denied September 24, 1980.


Attorney(s) appearing for the Case

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

James S. Telfer, Ice, Miller, Donadio & Ryan, Indianapolis, James F. Volpert, Peru, for appellee.


CHIPMAN, Judge.

This is an action brought by the Indiana Department of State Revenue, Inheritance Tax Division (Department) against the estate of Daniel James Newell (Estate) in which the Department petitioned the court to redetermine the amount of inheritance tax due and owing from the transfer of assets of the Estate. The Peru Trust Co. (Executor) opposed the Department. After a hearing, the trial court found the amount of tax originally assessed was correct and...

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