FISHER, J.
Alice W. Thomas (Thomas) appeals the Orange County Circuit Court's (probate court) March 2004 judgment redetermining the Indiana inheritance tax liability of her mother's Estate. The issue before this Court is whether the probate court erred in so doing.
FACTS AND PROCEDURAL HISTORY
On September 17, 2001, Pearl Wilson (Wilson) conveyed approximately 397 acres of land to Thomas, her only surviving child. Wilson died twenty days later, on...
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