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

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Bartholomew County Superior Court’s (probate court) order determining the Indiana inheritance tax liability of the Estate of Elizabeth J. Bran-dewiede (Estate). The issue before the Court is whether the probate court erred when it determined that the Estate properly allocated its deductions.

FACTS AND PROCEDURAL HISTORY

Elizabeth J. Brandewiede died testate on February 23, 2005. Her will contained the following relevant provisions:

ITEM I

I direct the payment of all my just debts, my last illness and…