In Re Estate of Grotrian

I dissent.

The reason for my dissent is twofold. Although the issues are not necessarily exclusive, I will treat them as such for clarity. In PART A, the issue is raised sua sponte in the interest of assuring justice. In PART B, I offer a method for determining the inheritance tax liability in all cases. This method points out the clear error of the Majority Opinion.

PART A

This Court will not review an issue presented for the first time upon appeal except to avoid grave injustice. Indianapolis Newspapers, Inc. v. Fields (1970), 254 Ind. 219, 259 N.E.2d 651, cert. denied, 400 U.S. 930, 91 S.Ct.…