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  5. 851 N.E.2d 393 (2006)
 

IN RE ESTATE OF YOUNG

No. 49T10-0504-TA-37.

851 N.E.2d 393 (2006)

In the Matter of the ESTATE OF Natalda I. YOUNG, Deceased. Phillip L. Nusbaum, Personal Representative, Appellant, v. Indiana Department of State Revenue, Inheritance Tax Division, Appellee.

Tax Court of Indiana.

July 27, 2006.

Attorney(s) appearing for the Case

Matthew S. Carr, Marc A. Hetzner, Eric A. Manterfield, Krieg Devault LLP, Indianapolis, IN, Loren R. Sloat, Kindig & Sloat, PC, Nappanee, IN, Attorneys for Appellant.

Steve Carter, Attorney General of Indiana, Kristen M. Kemp, Jennifer E. Gauger, Deputy Attorneys General, Indianapolis, IN, Attorneys for Appellee.

FISHER, J.

The Estate of Natalda I. Young (Natalda's Estate) appeals the Elkhart County Circuit Court's (probate court) order determining its Indiana inheritance tax liability. The sole issue before this Court is whether the probate court erred when it determined that the assets contained in the Natalda Young Trust (the Widow's Trust) were subject to Indiana inheritance tax.

FACTS AND PROCEDURAL HISTORY

Ralph H. Young (Ralph) died on January 26,...

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