1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 485 N.E.2d
  5. 485 N.E.2d 1387 (1985)
 

IND. DEPT. OF STATE REVENUE v. EST. OF PARKER

No. 3-385A66.

485 N.E.2d 1387 (1985)

THE INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Petitioner-Appellant, v. Estate of Huram Parker, Respondent-Appellee.

Court of Appeals of Indiana, Third District.

December 12, 1985.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Jeffery S. Dorman, Deputy Atty. Gen., Indianapolis, for petitioner-appellant.

Alvin T. Rockhill, Jay A. Rigdon, Rockhill, Pinnick, Pequinot, Helm & Landis, Warsaw, for respondent-appellee.

GARRARD, Judge.

When C. Huram Parker died on September 12, 1983 he left a number of certificates of deposit issued by Lake City Bank in the names of himself, his wife Ruby, and his daughter, Margaret Hopkins as joint tenants with right of survivorship. Subsequently, Margaret Hopkins executed a disclaimer of any interest in the jointly held certificates.1 See IC 32-3-2-5.

The Inheritance Tax Division eventually petitioned...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases