DEPT. OF STATE REVENUE v. ESTATE OF BIDDLE

No. 49T10-1007-TA-35.

943 N.E.2d 932 (2011)

INDIANA DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIVISION, Appellant, v. In the Matter of the ESTATE OF Deloras J. BIDDLE, Deceased, Appellee.

Tax Court of Indiana.

February 8, 2011.


Attorney(s) appearing for the Case

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


WENTWORTH, J.

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Knox Circuit Court's (probate court) order determining that the Estate of Deloras J. Biddle (Estate) did not owe Indiana inheritance tax and was therefore not required to file an Indiana inheritance tax return. The issue before this Court is whether the probate court erred in making that determination.

RELEVANT FACTS AND PROCEDURAL HISTORY

Deloras...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases