Legal Opinion
Estate of Hibbs v. Indiana Department of State Revenue, Inheritance Tax Division
Indiana Tax Court
Decided June 17, 1994No. 49T10-9310-TA-00086PublishedCited by 10 opinions
1Opinion of the Court
FISHER, Judge.
Bank One Indianapolis, N.A. (Bank One), as personal representative of the Estate of Eugene B. Hibbs (the Estate), appeals the Marion County Superior Court, Probate Division’s (the Probate Court) Oetober 1993 judgment redetermining the Estate’s Indiana inheritance tax liability.
ISSUE
Whether the Probate Court erred in finding that the Estate failed to make a qualified terminable interest property (QTIP) election under IND.CODE 6-4.1-3-7.
STANDARD OF REVIEW
The Indiana Tax Court has jurisdiction to review appeals from the final determinations of a probate court concerning the amount…
2Cases cited22 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Vanderburgh County Board of Commissioners v. RittenhouseIndiana Court of Appeals · 1991
- State Ex Rel. Indiana State Board of Dental Examiners v. JuddIndiana Court of Appeals · 1990
- City of Cambridge v. Civil Service CommissionMassachusetts Appeals Court · 1997
- Hamilton County Department of Public Welfare v. SmithIndiana Court of Appeals · 1991
17 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Hyatt Corp. v. Department of State RevenueIndiana Tax Court · 1998
- Department of State Revenue, Inheritance Tax Division v. Estate of PhelpsIndiana Tax Court · 1998
- Department of State Revenue, Inheritance Tax Division v. Estate of HardyIndiana Tax Court · 1998
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of BaldwinIndiana Tax Court · 1995
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of NicholsIndiana Tax Court · 1995
5 more not listed; retrieve them via the Exa API.