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INDIANA DEPT. OF STATE REVENUE v. McCOMBS

No. 49T10-1403-TA-00006.

42 N.E.3d 178 (2015)

INDIANA DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIVISION, Appellant, v. Steven B. McCOMBS, Executor of the Estate of Janice Hamblin, Appellee.

Tax Court of Indiana.

August 12, 2015.

Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, Evan W. Bartel , Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Jill D. Wesch , Wallace Law Firm, Covington, IN, Attorney for Appellee.

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Fountain Circuit Court's (Probate Court) order determining that the Estate of Janice Hamblin (Estate) was entitled to a refund of inheritance tax paid. The sole issue before the Court is whether the Probate Court erred when it held that...

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