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IND. D. OF STATE REV. v. ESTATE OF BROYLES

No. 1-583A137.

457 N.E.2d 250 (1983)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Petitioner-Appellant, v. ESTATE OF Luther C. BROYLES, Sr., Deceased, Respondent-Appellee.

Court of Appeals of Indiana, First District.

December 21, 1983.

Attorney(s) appearing for the Case

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

Russell M. Webb, Jr., Palmer, Hinkle, Keck & Webb, Danville, for respondent-appellee.

NEAL, Judge.

STATEMENT OF THE CASE

The Inheritance Tax Division of the Indiana Department of State Revenue (Department) appeals the trial court's Order of Reduction of Interest pursuant to IND. CODE 6-4.1-9-1, which provides for a reduction of penalty interest imposed on the inheritance tax due from 10% to 6% in the case of "unavoidable delay" in the determination of the tax.

We reverse.

STATEMENT OF THE FACTS

Luther C. Broyles...

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