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ODLE v. INDIANA DEPT. OF STATE REVENUE

No. 49T10-1210-TA-61.

991 N.E.2d 631 (2013)

Geoffrey ODLE, Personal Representative of the Estate of Floyd L. Odle, Deceased, Appellant, v. INDIANA DEPARTMENT OF STATE REVENUE, Appellee.

Tax Court of Indiana.

June 28, 2013.

Attorney(s) appearing for the Case

Stephen W. Cook , Cook & Cook, Noblesville, IN, Attorney for Appellant.

Gregory F. Zoeller , Attorney General of Indiana, John D. Snethen , Jessica E. Reagan , Deputy Attorneys General, Indianapolis, IN, Attorneys for Appellee.

FISHER, Senior Judge.

The Estate of Floyd L. Odle through its personal representative, Geoffrey Odle, appeals the Hamilton Superior Court No. 1's (probate court) determination that the beneficiaries under Floyd's will were properly classified as Class B and C transferees for Indiana inheritance tax purposes. In challenging the probate court's determination, the Estate contends that the classification of beneficiaries for purposes of Indiana's inheritance tax scheme...

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