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ESTATE OF HAGERMAN v. IND. DEPT. OF STATE REV.

No. 02T10-0106-TA-41.

771 N.E.2d 120 (2002)

The ESTATE OF Theodore F. HAGERMAN, Appellant, v. INDIANA DEPARTMENT OF STATE REVENUE, Appellee.

Tax Court of Indiana.

June 28, 2002.

Attorney(s) appearing for the Case

Stephen J. Williams, Nathan S.J. Williams, Shambaugh, Kast, Beck & Williams, LLP, Fort Wayne, IN, Attorneys for Appellant.

Steve Carter, Attorney General of Indiana, Kathryn Symmes Kirk, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellee.

FISHER, J.

The Estate of Theodore F. Hagerman (Estate) appeals the Allen Superior Court's (probate court) order redetermining inheritance tax and disallowing a Qualified Terminable Interest Property (QTIP) exemption for a trust. The Indiana Department of Revenue (Department) cross appeals the probate court's allowance of certain deductions on the Estate's inheritance tax return. The parties raise the following issues on appeal, which the court restates as:

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