Legal Opinion
State, Dept. of State Revenue v. Union Bank
Indiana Court of Appeals
Decided October 2, 1978No. 1-578A137PublishedCited by 16 opinions
1Opinion of the CourtRobertson, J.
Plaintiff-appellant State of Indiana Department of State Revenue, Inheritance Tax Division (State), appeals from a denial of its petition to reappraise the inheritance tax imposed on defendant-appellee Union Bank and Trust Company, Administrator of the Estate of Mollie C. Armand, deceased (Administrator).
The decedent and her husband owned certain tracts of land as tenants by the entireties. They conveyed a portion of the lands to their son and daughter-in-law (grantees) in January of 1962 and May of 1967, with a reservation of a life estate. The decedent’s husband died in 1968, but, for some…
2Cases cited8 opinions
- Sharpe v. BakerIndiana Court of Appeals · 1911
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
- Heffner v. WhiteIndiana Court of Appeals · 1942
- Anuszkiewicz v. AnuszkiewiczIndiana Court of Appeals · 1977
- In the Matter of Estate of BannonIndiana Court of Appeals · 1976
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Pawloski v. StateIndiana Supreme Court · 1978
- In the Matter of Walter N. HUNTER, Debtor-Appellee. Appeal of SHIPSHEWANA STATE BANKCourt of Appeals for the Seventh Circuit · 1992
- In the Matter of William Douglas Paeplow, Debtor-Appellee. Appeal of Edmond W. Foley, R. Kent Rowe, R. Kent Rowe, IIICourt of Appeals for the Seventh Circuit · 1992
- Bayes v. IsenbergIndiana Court of Appeals · 1981
- Downs v. StateIndiana Supreme Court · 1985
11 more not listed; retrieve them via the Exa API.