INDIANA DEPT. OF STATE REVENUE v. ESTATE OF HUNGATE

Nos. 982S374, 1-481A115.

439 N.E.2d 1148 (1982)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant, v. ESTATE OF Lola B. HUNGATE, Deceased, Appellee.

Supreme Court of Indiana.

September 28, 1982.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Wm. Eric Brodt, Alembert W. Brayton, Deputy Attys. Gen., Indianapolis, for appellant.

Arthur W. Banta, Anthony W. Mommer, Krieg DeVault Alexander & Capehart, Indianapolis, for appellee.


ON PETITION TO TRANSFER

PIVARNIK, Justice.

This cause comes to us on a petition to transfer from the First District, Indiana Court of Appeals. The Shelby Circuit Court held that the assets of a trust were not in the estate of Lola B. Hungate. The Court of Appeals, First District, reversed the decision of the trial court. Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Hungate, (1981) Ind. App., 426 N.E.2d...

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