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IN RE ESTATE OF RICHARD

No. 3-980A276.

419 N.E.2d 1012 (1981)

In re ESTATE OF Clara V. RICHARD, Deceased. Indiana Department of State Revenue, Inheritance Tax Division, Appellant (Petitioner below), v. Farmers State Bank, Lapaz, Indiana and Mary Alice Zieger, Personal Representative of the Estate of Clara V. Richard, Deceased, Appellee (Respondent below).

Court of Appeals of Indiana, Fourth District.

Rehearing Denied June 4, 1981.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Herbert L. Allison, Deputy Atty. Gen., Indianapolis, for appellant.

George F. Stevens, William L. Fortin, Stevens, Wampler, Travis & Fortin, Plymouth, for appellee.

CHIPMAN, Judge.

This is an appeal by the Indiana Department of State Revenue (Department) from a judgment entered against it on its petition for reappraisement and redetermination of inheritance and transfer tax. The issue presented for review is whether Ind. Code 29-1-13-6 applies to contractual sales of a decedent's real property, entered into by the decedent's guardian prior to the decedent's death, thereby causing the balance due under the contract to be distributed...

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