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SIBBITT v. INDIANA DEPT. OF REVENUE

No. 67A01-9005-CV-198.

563 N.E.2d 146 (1990)

Robert H. SIBBITT, Respondent-Appellant, v. INDIANA DEPARTMENT OF REVENUE, Petitioner-Appellee.

Court of Appeals of Indiana, First District.

Rehearing Denied January 17, 1991.

Attorney(s) appearing for the Case

Robert J. Bremer, Bremer & Cook, Greencastle, for respondent-appellant.

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for petitioner-appellee.

BAKER, Judge.

Robert Sibbitt, executor of Hazel Huffman's estate, appeals the trial court's rescission of its second inheritance tax order. The sole issue presented for our review is whether the estate was bound by the statutory procedures for the determination and collection of inheritance tax. We hold that it was and affirm the trial court.

FACTS

Hazel Huffman died testate on February 20, 1982. She left...

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