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MATTER OF ESTATE OF MEYER

No. 45A03-9802-CV-43.

702 N.E.2d 1078 (1998)

In the Matter of the ESTATE OF Harold G. MEYER. Scot L. BURKE and Kathy A. Burke, individually, and as beneficiaries of Trust No. P-3680, Appellants-Respondents, v. Janet CLELAND, Beth Garrigus, Tim Cleland, Gary Cleland, Dianne Carlsson and Tamara Cleland; Bank One, as Personal Representative of Decedent's Estate; Bank Calumet as Trustee of the Harold G. Meyer Trust Dated March 25, 1985, Trust No. P-33206; and as Trustee of the Harold G. Meyer Trust Dated February 6, 1990, No. P-3680; and Peoples Bank, as Successor Trustee of Trust No. P-3680, Dated February 6, 1990, Appellees-Petitioners. Janet CLELAND et al., Cross-Appellants-Petitioners, v. Scot L. BURKE, Kathy A. Burke and Peoples Bank, as Successor Trustee of Trust No. P-3680, Dated February 6, 1990, Cross-Appellees-Respondents.

Court of Appeals of Indiana.

November 30, 1998.

Attorney(s) appearing for the Case

Richard J. Rupcich, Patrick Lyp, Blachly, Tabor, Bozik & Hartman, Valparaiso, for Appellants and Cross-Appellees.

Joseph E. Costanza, Kathryn D. Schmidt, Burke, Murphy, Costanza & Cuppy, Merrillville, David A. Baker, Peggy A. Zemanick, McDermott, Will & Emery, Chicago, IL, for Appellees and Cross-Appellants Clelands.

Robert K. Stanley, John A. Gardner, Baker & Daniels, Indianapolis, for Appellee and Cross-Appellant Bank One.

OPINION

BAKER, Judge.

Appellants-Respondents Scot L. Burke and Kathy A. Burke appeal the trial court's ruling on cross-motions for partial summary judgment that the death tax liability should be shared proportionally between two trusts created by the decedent Harold Meyer. Appellees-Petitioners Janet Cleland, Beth Garrigus, Tim Cleland, Gary Cleland, Dianne Carlsson, Tamara Cleland (the Clelands) and Bank One cross-appeal.

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