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IN THE MATTER OF ESTATE OF SOUDER

No. 3-1080A311.

421 N.E.2d 12 (1981)

In the matter of the Estate of Dora Souder, Deceased. Indiana Department of State Revenue, Inheritance Tax Division, Appellant (Petitioner below), v. MARY A. EVANS, Personal Representative of the Estate of Dora Souder, Deceased, Appellee (Respondent below).

Court of Appeals of Indiana, Third District.

May 27, 1981.

Attorney(s) appearing for the Case

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

Benton E. Gates, Jr., Gates & Gates, Columbia City, for appellee.

STATON, Judge.

Dora Souder executed her will on March 18, 1967 and died on May 14, 1979. The sole surviving beneficiary under that will is Mary Evans, who had been married to a son of Dora Souder. The son had died before March 18, 1967. After execution of the will but prior to Dora Souder's death, Mary Evans remarried.

The sole issue upon appeal is whether Mary Evans qualifies as a "Class B transferee" under the Indiana inheritance tax statutes. Ind. Code...

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