Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Biddle

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Knox Circuit Court’s (probate court) order determining that the Estate of Deloras J. Biddle (Estate) did not owe Indiana inheritance tax and was therefore not required to file an Indiana inheritance tax return. The issue before this Court is whether the probate court erred in making that determination.

RELEVANT FACTS AND PROCEDURAL HISTORY

Deloras J. Biddle was born on July 13, 1936; she died intestate on March 13, 2005. Ten days later, the probate court appointed Deloras’ son, Curtis Biddle, as the…