Legal Opinion
DEPT. OF STATE REVENUE, INHERITANCE TAX DIV. v. Estate of Callaway
Indiana Supreme Court
Decided March 16, 1953No. 28,862PublishedCited by 21 opinions
1Opinion of the CourtJasper, J.
This is an appeal from a judgment sustaining a demurrer to an amended petition for reappraisement and redetermination of inheritance and transfer taxes. The amended petition was filed pursuant to §6-2412, Burns’ 1933, Acts 1931, Chapter 75, Section 12, Page 192.
The record reveals that the Estate of Ernest L. Callaway, Deceased, was opened- and that an inventory and appraisement of personal property was filed, after-which the Executrix filed an inheritance tax schedule, which was referred by the court to the Assessor. The Assessor filed his report, which was heard, and an order determining…
2Cases cited16 opinions
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
- State Ex Rel. Kostas v. JohnsonIndiana Supreme Court · 1946
- Harrell v. SullivanIndiana Supreme Court · 1942
- Groves v. Board of Commissioners, Lake CountyIndiana Supreme Court · 1936
- State ex rel. Shea v. BillheimerIndiana Supreme Court · 1911
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Board of Com'rs v. Kokomo City Plan Com'nIndiana Supreme Court · 1975
- Book v. State Office Building CommissionIndiana Supreme Court · 1958
- STATE EX REL. SAVERY ETC. v. Criminal Court of Marion CountyIndiana Supreme Court · 1955
- Board of Commissioners v. Kokomo City Plan CommissionIndiana Supreme Court · 1976
- Matter of Estate of GarwoodIndiana Supreme Court · 1980
16 more not listed; retrieve them via the Exa API.