INDIANA DEPT. OF STATE REV. v. AM. NAT. BANK

No. 2-979A276.

419 N.E.2d 177 (1981)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant (Defendant below), v. AMERICAN NATIONAL BANK AND TRUST COMPANY, Trustee, Appellee (Plaintiff below). In the matter of the Estate of Mabel Bain Hinkle, Deceased, a Non-Resident.

Court of Appeals of Indiana, Second District.

Rehearing Denied May 12, 1981.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Alembert W. Brayton, Deputy Atty. Gen., Indianapolis, for appellant.

William H. Bales, Jr., Bales, Bales and Wenger, Muncie, for appellee.


SHIELDS, Judge.

This is an appeal by the Indiana Department of State Revenue, Inheritance Tax Division (Department) from a judgment entered in favor of the appellee, Estate of Mabel Bain Hinkle, Deceased, a Non-Resident, American National Bank and Trust Company, Trustee (Trustee).

Mabel Bain Hinkle, a California resident died the owner of intangible personal property in Indiana constituting the corpus of a trust, administered by Trustee, which the Department...

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