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MATTER OF ESTATE OF COOK

No. 70A01-8805-CV-170.

529 N.E.2d 853 (1988)

In the matter of the Estate of Elizabeth D. Cook, Deceased.

Court of Appeals of Indiana, First District.

October 25, 1988.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Terry G. Duga, Deputy Atty. Gen., Indianapolis, for appellant.

Robert J. Eder, Earnest, Foster, Eder, Levi & Northam, Rushville, for appellee.

NEAL, Judge.

STATEMENT OF THE CASE

The Indiana Department of State Revenue, Inheritance Tax Division (the State), appeals an adverse judgment entered by the Rush Circuit Court denying its petition for rehearing and redetermination of tax.

We affirm.

STATEMENT OF THE FACTS AND ISSUE

Elizabeth D. Cook (the decedent) died testate after which her last will and testament naming her only heir, her son, Charles E. Cook (Cook), as sole...

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