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IND. DEPT. OF STATE REV. v. ESTATE OF COHEN

No. 1-571A181.

436 N.E.2d 832 (1982)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Petitioner-Appellant, v. ESTATE OF Herman COHEN, Deceased, Respondent-Appellee.

Court of Appeals of Indiana, First District.

June 22, 1982.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., William Eric Brodt, Deputy Atty. Gen., Indianapolis, for petitioner-appellant.

David H. Goeller, Patrick, Gabbert, Wilkinson, Goeller & Modesitt, Terre Haute, for respondent-appellee.

NEAL, Judge.

STATEMENT OF THE CASE

Petitioner-appellant Indiana Department of State Revenue, Inheritance Tax Division (Tax Department) appeals from a negative judgment entered in the Vigo Superior Court in a bench trial, which favored Respondent-appellee Estate of Herman Cohen, Deceased (Estate) upon the Tax Department's petition for rehearing, reappraisement and redetermination of inheritance and transfer tax.

We reverse.

STATEMENT OF THE...

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