Legal Opinion

State v. Davies

Indiana Court of Appeals

Decided August 21, 1978No. 2-377A79PublishedCited by 3 opinions

1Opinion of the Court

CASE SUMMARY

Buchanan, C.J.

Defendants-appellants, State of Indiana, Indiana State Department of Revenue, and Indiana State Board of Tax Commissioners (the State), appeal from a judgment reversing a denial by the Indiana Department of Revenue of a request for an estate tax refund, claiming lack of jurisdiction and trial court error in exempting from Indiana estate tax the intangible personal property of a non-resident decedent because of reciprocity.

We affirm.

FACTS

The undisputed facts are:

Harry S. Davies died a resident of the State of Florida with a gross estate for federal tax purposes of Two…

2Cases cited27 opinions

Curry v. McCanlessSupreme Court of the United States · 1939
State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
Jamouneau v. HarnerSupreme Court of New Jersey · 1954
Economy Oil Corp. v. Indiana Department of State RevenueIndiana Court of Appeals · 1974
Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947

22 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

Ogle v. St. John's Hickey Memorial HospitalIndiana Court of Appeals · 1985
State, Indiana State Department of Revenue v. DaviesIndiana Court of Appeals · 1981
Suburban Homes Corp. v. City of HobartIndiana Court of Appeals · 1980