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STATE, DEPT. OF REVENUE v. ESTATE OF EBERBACH

No. 02S00-8709-TA-834.

535 N.E.2d 1194 (1989)

STATE of Indiana, Department of Revenue Appellant (Respondent below), v. In re the ESTATE OF Andrea B. EBERBACH Appellee (Petitioner below).

Supreme Court of Indiana.

March 31, 1989.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., James R. Green, Deputy Atty. Gen., Indianapolis, for appellant.

James M. Barrett, III, John F. Lyons, Thomas J. Markle, Barrett & McNagny, Fort Wayne, for appellee.

SHEPARD, Chief Justice.

The issue presented is whether the phrase "federal tax credit allowed" in Ind. Code § 6-4.1-11-2 (Burns 1984 Repl.) means the maximum credit available under I.R.C. § 2011(b) (1982) or the amount of credit actually used.

Andrea B. Eberbach died on June 6, 1984. Her estate was opened in Allen County Superior Court. The estate filed a federal estate tax return, Form 706. On that form...

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