Legal Opinion
Department of State Revenue, Inheritance Tax Division v. Estate of Phelps
Indiana Tax Court
Decided July 2, 1998No. 89T10-9609-TA-00116PublishedCited by 9 opinions
1Opinion of the Court
FISHER, Judge.
The Department of Revenue (Department) appeals an adverse ruling by the Wayne Superior Court (probate court) denying its petition to redetermine the amount of Indiana inheritance tax due. The issue to be decided is whether the Estate made a proper qualified terminable interest property (QTIP) election. See Ind.Code Ann. § 6-4.1-3-7 (West 1989).
FACTS AND PROCEDURAL HISTORY
The parties stipulated to the relevant facts in the probate court. Carolyn Hunt Phelps (decedent) died testate on December 3, 1994. The decedent was survived by her spouse, James M. Phelps, and her children. On…
2Cases cited4 opinions
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Haseman v. OrmanIndiana Supreme Court · 1997
- Estate of Hibbs v. Indiana Department of State Revenue, Inheritance Tax DivisionIndiana Tax Court · 1994
- Matter of Estate of SaylorsIndiana Court of Appeals · 1996
3Cited by9 opinions
- Lake County Council v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Department of State Revenue, Inheritance Tax Division v. Estate of HardyIndiana Tax Court · 1998
- Indiana Department of State Revenue v. Estate of PickerillIndiana Tax Court · 2006
- Estate of Hagerman v. Indiana Department of State RevenueIndiana Tax Court · 2002
- Dunnick v. Indiana Department of State Revenue, Inheritance Tax DivisionIndiana Tax Court · 2006
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