Indiana Department of State Revenue v. Estate of Shock

This action was brought by appellant pursuant to §11 of the Acts of 1931, Ch. 75, §6-2411, Burns’ 1933, for the purpose of a rehearing, reappraisement and redetermination of the inheritance tax due under and pursuant to said Inheritance Tax Law.

The controversy arose by reason of a bequest made by Arthur Shock, deceased, to the Shriners’ Hospital for Crippled Children, a corporation. The sole question *715presented is whether the bequest is exempt from inheritance tax under §6-2403, Burns’ 1933 (1951 Supp.).

The facts in this case are not in dispute, the same being embodied in a Stipulation of…