INHERITANCE TAX DIV. v. ESTATE OF BOEHLE

No. 49T10-0811-TA-62.

932 N.E.2d 260 (2010)

INDIANA DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIVISION, Appellant, v. In re ESTATE OF Katherine S. BOEHLE, Deceased, Appellee.

Tax Court of Indiana.

July 22, 2010.


Attorney(s) appearing for the Case

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

William W. Barrett, Daniel J. Paul, Williams Barrett & Wilkowski, LLP, Greenwood, IN, Attorneys for Appellee.


FISHER, J.

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Marion Superior Court Probate Division's (probate court) denial of its motion to correct error. The issue for review, as restated by the Court, is whether the probate court erred in determining the Estate's inheritance tax liability.

FACTS AND PROCEDURAL HISTORY

On November 15, 2006, Katherine S. Boehle (Katherine) died testate; she was survived...

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