Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Riggs
Indiana Tax Court
Decided September 20, 2000No. 33T10-9902-TA-11PublishedCited by 9 opinions
1Opinion of the CourtFisher, J.
Appellant Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the probate court’s or der denying its petition to redetermine the inheritance taxes owed by the transferees of the real and personal property of the decedent, Robert E. Riggs (Robert). The sole issue for the Court’s consideration is whether transferees of a decedent dying before the effective date of an amendment increasing an exemption to the state’s inheritance tax are entitled to the larger exemption.
FACTS AND PROCEDURAL HISTORY
The relevant facts are not in dispute. Robert died testate on November…
2Cases cited15 opinions
- State Ex Rel. Indiana State Board of Dental Examiners v. JuddIndiana Court of Appeals · 1990
- W. H. Dreves, Inc. v. Oslo School TownshipIndiana Supreme Court · 1940
- Indiana Department of Environmental Management v. Medical Disposal Services, Inc.Indiana Supreme Court · 2000
- Chesnut v. RoofIndiana Court of Appeals · 1996
- Richards v. StateIndiana Supreme Court · 1997
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3Cited by9 opinions
- Bourbon Mini-Mart, Inc. v. Gast Fuel & Services, Inc.Indiana Supreme Court · 2003
- Martin v. StateIndiana Supreme Court · 2002
- Estate of Moreland v. DieterCourt of Appeals for the Seventh Circuit · 2009
- Orange County Assessor v. StoutIndiana Tax Court · 2013
- Estate of Hagerman v. Indiana Department of State RevenueIndiana Tax Court · 2002
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