IN RE ESTATE OF QUACKENBUSH

No. 49T10-0810-TA-61.

926 N.E.2d 127 (2010)

In re the ESTATE OF Forrest W. QUACKENBUSH, Deceased. Carol R. Bean, as Personal Representative of the Estate of Forrest W. Quackenbush, Appellant, v. Indiana Department of State Revenue, Inheritance Tax Division, Appellee.

Tax Court of Indiana.

April 22, 2010.


Attorney(s) appearing for the Case

John L. Walkey, Cheryl M. Knodle, Ball Eggleston PC, Lafayette, IN, Attorneys for Appellant.

Gregory F. Zoeller, Attorney General of Indiana, Kristen M. Kemp, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellee.


FISHER, J.

The Estate of Forrest W. Quackenbush (Estate) appeals the Tippecanoe Circuit Court's (probate court) order determining its inheritance tax liability. The Court restates the issue for review in this case as whether, for inheritance tax purposes, the beneficiary should be classified as a Class A or as a Class C transferee, given that she was adopted pre-emancipation during the lifetime of her biological grandfather.

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