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

No. 3-483A95.

460 N.E.2d 980 (1984)

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

Court of Appeals of Indiana, Third District.

Rehearing Denied April 13, 1984.


Attorney(s) appearing for the Case

Linley E. Lpearson, Atty. Gen., Dan S. LaRue, Deputy Atty. Gen., Indianapolis, for petitioner-appellant.

Jeanne S. Miller, Miller & Miller, New Haven, for respondent-appellee.


NEAL, Presiding Judge (Writing by Designation).

STATEMENT OF THE CASE

Petitioner-appellant Indiana Department of State Revenue, Inheritance Tax Division (Tax Department) appeals an order of the Allen Superior Court granting respondent-appellee's Estate of Maud Smith, Deceased (Estate) motion to correct errors, and vacating its earlier judgment in favor of the Tax Department's petition to redetermine inheritance tax.

We reverse.

STATEMENT...

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