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IN RE ESTATE OF ALBERSMEIER

No. 3-281A57.

425 N.E.2d 245 (1981)

In re ESTATE OF Harry D. ALBERSMEIER, Deceased. Indiana Department of State Revenue, Inheritance Tax Division, Appellant (Petitioner below), v. First Union Bank and Trust Company, Winamac, Indiana, Executor and Trustee of the Estate of Harry D. Albersmeier, Deceased, Appellee (Respondent below).

Court of Appeals of Indiana, Third District.

September 8, 1981.

Attorney(s) appearing for the Case

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

Lester L. Wilson, Winamac, Donald P. Bennett, Mary K. Lisher, Baker & Daniels, Indianapolis, for appellee.

HOFFMAN, Presiding Judge.

Harry D. Albersmeier died testate on June 10, 1979. On June 11, 1979 Albersmeier's last will and testament was admitted to probate by the Pulaski Circuit Court and the First Union Bank and Trust Company, Winamac, Indiana was appointed Executor of the estate. Albersmeier's will provided that his entire residuary estate be bequeathed to the First Union Bank and Trust Company, Winamac, Indiana in trust for Winamac Lodge No. 262, Free and Accepted...

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