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IN RE ESTATE OF DUNNICK

No. 49T10-0504-TA-00034.

855 N.E.2d 1087 (2006)

In re The ESTATE OF Paul DUNNICK, Deceased, DeWitt Kim Dunnick, as Executor of the Estate of Paul Dunnick, Appellant, v. Indiana Department of State Revenue, Inheritance Tax Division, Appellee.

Tax Court of Indiana.

November 1, 2006.

Attorney(s) appearing for the Case

James R. Byron, Jacob S. Frost, Thorne Grodnik, LLP, Elkhart, IN, Attorney for Appellant.

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

FISHER, J.

The Estate of Paul Dunnick (Estate) appeals the Elkhart County Superior Court's (probate court) order determining its Indiana inheritance tax liability. The issues before this Court are as follows:

I. Whether the probate court erred in determining that it had jurisdiction over the Indiana Department of State Revenue, Inheritance Tax Division's (Department) Petition for Rehearing, Reappraisement and Redetermination of Inheritance and Transfer Tax...

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