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DEPT. OF STATE REVENUE v. ESTATE OF PHELPS

No. 89T10-9609-TA-00116.

697 N.E.2d 506 (1998)

DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIVISION, Appellant, v. ESTATE OF Carolyn Hunt PHELPS, Appellee.

Tax Court of Indiana.

July 2, 1998.

Attorney(s) appearing for the Case

Jeffrey A. Modisett, Attorney General of Indiana, Kathryn Symmes Kirk, Deputy Attorney General, Indianapolis, for appellant.

Gary L. Chapman, Bose McKinney & Evans, Indianapolis, for appellee.

FISHER, Judge.

The Department of Revenue (Department) appeals an adverse ruling by the Wayne Superior Court (probate court) denying its petition to redetermine the amount of Indiana inheritance tax due. The issue to be decided is whether the Estate made a proper qualified terminable interest property (QTIP) election. See IND.CODE ANN. § 6-4.1-3-7 (West 1989).

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