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INDIANA DEPT. OF STATE REVENUE v. ESTATE OF PUETT

No. 1-281A61.

435 N.E.2d 298 (1982)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Petitioner-Appellant, v. ESTATE OF Jane H. PUETT, Deceased, Respondent-Appellee.

Court of Appeals of Indiana, First District.

Rehearing Denied July 9, 1982.

Attorney(s) appearing for the Case

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

James P. Buchanan, Buchanan & Buchanan, Lebanon, James O. Hanner, Hanner & Hanner, Rockville, for respondent-appellee.

NEAL, Judge.

STATEMENT OF THE CASE

Petitioner-appellant Indiana Department of State Revenue, Inheritance Tax Division (Tax Division) appeals from an adverse judgment entered in the Parke Circuit Court without the intervention of a jury. The ruling was in favor of respondent-appellee Estate of Jane H. Puett, Deceased, upon the Tax Division's petition for a rehearing and reappraisement and redetermination of inheritance tax.

We affirm.

STATEMENT...

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