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INDIANA DEPT. OF STATE REVENUE v. SMITH

No. 285S40.

473 N.E.2d 611 (1985)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant (Petitioner below), v. Estate of Maud SMITH, Deceased, Appellee (Respondent below).

Supreme Court of Indiana.

February 5, 1985.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen. of Indiana, Dan S. LaRue, Deputy Atty. Gen., Indianapolis, for appellant.

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

HUNTER, Justice.

This cause is before us upon the petition to transfer of respondent-appellee, the Estate of Maud Smith, Deceased (Estate). The Court of Appeals, Third District, reversed a lower court judgment in favor of the Estate concerning the amount of inheritance tax owed by the Estate. Indiana Department of State Revenue v. Estate of Maud Smith, (1984) Ind. App., 460 N.E.2d 980. We find that the Court of Appeals did...

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