MATTER OF ESTATE OF GOODRICH

No. 2-1280A411.

439 N.E.2d 1155 (1982)

In the matter of the Estate of Pierre F. Goodrich, Deceased. Indiana Department of State Revenue, Inheritance Tax Division, Appellant (Petitioner below), v. ESTATE OF PIERRE F. GOODRICH, Appellee (Respondent below).

Court of Appeals of Indiana, Fourth District.

September 16, 1982.


Attorney(s) appearing for the Case

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

Alvin E. Meyer, Stephen J. Peters, Stewart, Irwin, Gilliom, Fuller & Meyer, Claude M. Warren, Warren, Snider & Warren, Indianapolis, for appellee.


MILLER, Judge.

Pierre F. Goodrich died on October 25, 1973, leaving the majority of his vast estate to three existing private foundations he had previously established — Liberty Fund, Inc., (established 1960); Thirty-Five Twenty, Inc., (established 1965); and The Winchester Foundation (established 1945). The Indiana Department of State Revenue (Revenue) petitioned the probate court for an assessment of inheritance taxes, approximating $3,500,000, against these...

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