Legal Opinion

In the Matter of Estate of Newell

Indiana Court of Appeals

Decided July 28, 1980No. 2-1278A427PublishedCited by 3 opinions

1Opinion of the Court

CHIPMAN, Judge.

This is an action brought by the Indiana Department of State Revenue, Inheritance Tax Division (Department) against the estate of Daniel James Newell (Estate) in which the Department petitioned the court to redetermine the amount of inheritance tax due and owing from the transfer of assets of the Estate. The Peru Trust Co. (Executor) opposed the Department. After a hearing, the trial court found the amount of tax originally assessed was correct and entered judgment accordingly. The Department appeals, raising the following issues for our review:

1) whether the trial court erred…

2Cases cited4 opinions

  1. Loring v. Town of KingsleyCalifornia Supreme Court · 1946
  2. Roth v. Local Union No. 1460 of Retail Clerks UnionIndiana Supreme Court · 1939
  3. In the Matter of Estate of WiselyIndiana Court of Appeals · 1980
  4. Magruder v. MagruderDistrict Court of Appeal of Florida · 1963

3Cited by3 opinions

  1. Estate of Martindale v. Estate of MartindaleIndiana Court of Appeals · 1981
  2. Indiana Department of State Revenue, Inheritance Tax Division v. Estate of HungateIndiana Supreme Court · 1982
  3. Larry L. Thompson Revocable Trust v. StullIndiana Court of Appeals · 2006

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