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DEPT. OF STATE REVENUE v. ESTATE OF PEARSON

No. 2-785-A-228.

498 N.E.2d 990 (1986)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant (Claimant below), v. ESTATE OF John S. PEARSON, Jr., Deceased, Appellee (Respondent below).

Court of Appeals of Indiana, Second District.

Rehearing Denied November 12, 1986.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Dan S. Larue, Deputy Atty. Gen., Indianapolis, for appellant.

William S. Hall, Jeffrey Peek, Hall, Render, Killian, Heath & Lyman, Indianapolis, for appellee.

SULLIVAN, Judge.

The Indiana Department of State Revenue (Department) appeals the trial court's dismissal of its claim against the estate of John S. Pearson, Jr. (Estate) for $1,252.81 in additional estate tax.

We reverse.

The parties have stipulated to the following facts: John S. Pearson, Jr., an Indiana resident owning property in Florida and Indiana, died December 20, 1981. The executor filed a United States estate tax return claiming credit for...

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