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  5. 582 N.E.2d 923 (1991)
 

DEPT. OF STATE REV. v. ESTATE OF PUSCHEL

No. 64T10-9105-TA-00021.

582 N.E.2d 923 (1991)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant (Petitioner below), v. ESTATE OF Hans H. PUSCHEL, Deceased, Appellee (Respondent below).

Tax Court of Indiana.

December 16, 1991.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen. of Indiana and Lawrence N. Ferlicca, Deputy Atty. Gen., Indianapolis, for petitioner.

James S. Bozik and Richard J. Rupcich, Blachley, Tabor, Bozik & Hartman, Valparaiso, for respondent.

FISHER, Judge.

The Indiana Department of Revenue (Department) appeals the Probate Commissioner's grant of summary judgment in favor of the Estate of Hans H. Puschel, Deceased (Estate), effectively denying the Department's petition for rehearing, reappraisement, and redetermination of inheritance tax due from the Estate. The court reverses.

ISSUE

Under the terms of a trust agreement, is the transfer of a property interest from the trust upon the death...

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