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NELL v. TRACY

No. 1-783A217.

459 N.E.2d 432 (1984)

Burnice W. NELL and Charles W. Cunningham, As Personal Representatives of the Estate of Nellie G. Bloom, Appellants (Plaintiff below), v. William L. TRACY, Administrator, Inheritance Tax Division, Indiana Department of Revenue, Appellee (Defendant below).

Court of Appeals of Indiana, First District.

February 13, 1984.

Attorney(s) appearing for the Case

Nathaniel Mark Ewing, Hart, Bell, Deem, Ewing & Stuckey, Curtis V. Kimmell, Kimmell, Funk & Cummings, Vincennes, for appellants.

Joe D. Black, Ramsey & Black, Vincennes, for appellee.

RATLIFF, Judge.

STATEMENT OF THE CASE

Burnice W. Nell and Charles W. Cunningham as Personal Representatives of the Estate of Nellie G. Bloom (Estate) appeal the judgment of the Knox Circuit Court denying their action seeking a determination that they had fully paid the inheritance tax due the Indiana Department of Revenue and that no interest was due on said tax. We reverse and remand.

FACTS

Nellie Bloom, a non-resident of Indiana who owned...

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