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

WENTWORTH, Judge.

The Indiana Department of State Revenue, Inheritance Tax Division appeals the Lake Circuit Court’s (probate court) determination that the Estate of John A. Schoe-nenberger was entitled to interest on its refund claim computed according to the 1980 version of Indiana Code § 6 — 1.1-10-1 and judgment interest. In challenging the probate court’s ruling, the Department claims that interest is to be calculated according to the 2007 version of Indiana Code § 6-4.1-10-1. Accordingly, the resolution of this appeal depends on whether the 1980 or the 2007 version of Indiana Code §…