State v. Estate of Adamson

RATLIFF, Judge.

STATEMENT OF THE CASE

The State of Indiana (the State), on behalf of the Indiana Department of State Revenue, Inheritance Tax Division, brings this appeal after the Parke Circuit Court granted a motion to strike the State’s petition for redetermination of the inheritance tax due in the estate of Fred C. Adamson, deceased (the estate).

We reverse and remand.

FACTS

Fred C. Adamson died on July 18, 1976. On March 30, 1977, three events occurred in the estate proceeding: (1) the personal representatives filed a Schedule of All Property listing the fair market value of Adam-son’s assets…