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U.S. v. SUPERVISED ESTATE OF BREIDENBAUGH

No. 19A01-0303-CV-79.

794 N.E.2d 547 (2003)

UNITED STATES of America, Appellant, v. SUPERVISED ESTATE OF Arlo BREIDENBAUGH, Jr., Appellee.

Court of Appeals of Indiana.

August 29, 2003.

Attorney(s) appearing for the Case

Susan W. Brooks, United States Attorney, Jeffrey L. Hunter, Assistant United States Attorney, Southern District of Indiana, Indianapolis, IN, Marion E.M. Erickson, Department of Justice, Washington, DC, Attorneys for Appellant.

Marilyn R. Ratliff, Evansville, IN, Attorney for Appellee.

OPINION

BAILEY, Judge.

Case Summary

Appellant United States of America, on behalf of the Internal Revenue Service, (collectively referred to as the "IRS") appeals the trial court's order disallowing a tax claim against the Supervised Estate of Arlo Breidenbaugh, Jr., ("Estate"). We reverse.

Issue

The IRS raises three issues on appeal, which we consolidate and restate as whether...

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