Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Baldwin
Indiana Tax Court
Decided June 23, 1995No. 49T10-9412-TA-00279PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
Virgil D. Baldwin (Baldwin) died on December 11, 1991. On May 17, 1998, Mary K. Schroeder and Eugene N. Schroeder (the Schroeders), as personal representatives of Baldwin's Estate (the Estate), filed a petition to waive the filing of an Indiana Inheritance Tax return with the Marion County Superior Court, Probate Division (the Probate Court). On February 22, 1994, the Probate Court issued an order stating that the Estate did not owe Indiana Inheritance Tax and, therefore, it was not required to file an Indiana Inheritance Tax Return under IND.CODE 6-4.1-5-8. The Indiana…
2Cases cited9 opinions
- Harris v. McRaeSupreme Court of the United States · 1980
- United States v. WellsSupreme Court of the United States · 1931
- Vanderburgh County Board of Commissioners v. RittenhouseIndiana Court of Appeals · 1991
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Estate of Hibbs v. Indiana Department of State Revenue, Inheritance Tax DivisionIndiana Tax Court · 1994
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of NicholsIndiana Tax Court · 1995
- In Re Estate of WilsonIndiana Tax Court · 2005
- Thomas v. Indiana Department of State RevenueIndiana Tax Court · 2005
- Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. RauchIndiana Tax Court · 2016