Legal Opinion
Indiana Department of State Revenue v. Estate of Wallace
Indiana Court of Appeals
Decided July 28, 1980No. 1-1179A330PublishedCited by 6 opinions
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
The Indiana Department of State Revenue, Inheritance Tax Division, appeals from the denial by the Greene Circuit Court of its petition for reappraisement and redetermi-nation of inheritance tax regarding a trust established by the will of the late Winifred Wallace.
STATEMENT OF THE FACTS
Winifred Wallace died testate on January 5, 1977. Her will provided that the residuum of her estate be sold or reduced to cash and be placed into four trust funds of which her executor was named trustee. Each of the first three trust funds was to have a corpus of a specified…
2Cases cited14 opinions
- State Ex Rel. Bynum v. LaPorte Superior Court No. 1Indiana Supreme Court · 1973
- Livingston v. Consolidated City of IndianapolisIndiana Court of Appeals · 1979
- Mogilner v. METROPOLITAN PLAN COMM., ETC.Indiana Supreme Court · 1957
- Eads, Etc. v. J. & J. SalesIndiana Supreme Court · 1971
- Merimee v. BrumfieldIndiana Court of Appeals · 1979
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Van Orman v. StateIndiana Court of Appeals · 1981
- State v. SzarkowitzCourt of Appeals of Wisconsin · 1990
- Kleaving v. Board of Directors of Middlefork Watershed Conservancy DistrictIndiana Court of Appeals · 1987
- Winn-Dixie Stores, Inc. v. ReddickDistrict Court of Appeal of Florida · 2007
- Indiana Voluntary Firemen's Ass'n, Inc. v. PearsonDistrict Court, S.D. Indiana · 1988
1 more not listed; retrieve them via the Exa API.