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INDIANA DEPT. OF STATE REVENUE v. KEENAN

No. 71T10-1211-TA-00074.

42 N.E.3d 1056 (2015)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant, v. James F. KEENAN and Wells Fargo Bank, N.A., as Co-Personal Representatives of the Estate of Judd Leighton, Appellees.

Tax Court of Indiana.

September 30, 2015.

Attorney(s) appearing for the Case

Gregory F. Zoeller , Attorney General of Indiana, John P. Lowrey , Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Kevin M. Alerding , Philip A. Whistler , Ice Miller LLP, Indianapolis, IN, David A. Baker , Peggy A. Quinn , McDermott Will & Emery LLP, Chicago, IL, Richard B. Urda, Jr. , Attorney at Law, South Bend, IN, Attorneys for Appellees.

The Indiana Department of State Revenue, Inheritance Tax Division appeals the St. Joseph Probate Court's order that determined that the Estate of Judd Leighton timely filed with the Department its claim for refund of inheritance tax paid. The sole issue before the Court is whether the Probate Court erred in making that determination...

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