Legal Opinion
Department of State Revenue, Inheritance Tax Division v. Estate of Hardy
Indiana Tax Court
Decided December 9, 1998No. 09T10-9710-TA-00180PublishedCited by 6 opinions
1Opinion of the Court
FISHER, Judge.
The Department of State Revenue (Department) appeals an adverse ruling by the Cass Circuit Court (probate court) denying its petition to redetermine the amount of inheritance tax due. The sole issue to be decided is whether the probate court properly concluded that the surviving joint tenant owed no inheritance tax upon exercising his right of survivorship to real property because he had contributed 100% of the purchase price of the property.
FACTS AND PROCEDURAL HISTORY
The relevant facts of this case are not in dispute. Dale Hardy and his sister, Avis Hardy, the decedent, owned…
2Cases cited18 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- HAHN v. MooreIndiana Court of Appeals · 1956
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
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3Cited by6 opinions
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of RiggsIndiana Tax Court · 2000
- Montgomery v. STATE BD. OF TAX COM'RSIndiana Tax Court · 1999
1 more not listed; retrieve them via the Exa API.