Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Shelby National Bank
Indiana Court of Appeals
Decided July 3, 1980No. 1-280A31PublishedCited by 16 opinions
1Opinion of the Court
NEAL, Judge.
STATEMENT OF THE CASE
The Indiana Department of Revenue, Inheritance Tax Division (Department) appeals a judgment of the Shelby Circuit Court ordering a refund of inheritance taxes collected from the Shelby National Bank, Executor, of the Estate of Maurice Compton, Deceased (Estate).
FACTS
Maurice Compton died testate on July 14, 1975. The will directed four specific bequests and devises and established a trust for the benefit of his widow, Lorinda, the corpus of which could be invaded at the discretion of the trustee bank. Upon Lorin-da’s death, the balance of the trust property was…
2Cases cited9 opinions
- Public Service Commission v. City of IndianapolisIndiana Supreme Court · 1956
- Ballman v. DuffecyIndiana Supreme Court · 1952
- State Ex Rel. Wilson, Etc. v. Howard Cir. Ct., Etc.Indiana Supreme Court · 1957
- Marhoefer Packing Co. v. Indiana Department of State RevenueIndiana Court of Appeals · 1973
- Monon Railroad v. Citizens of Sherwood ForestIndiana Court of Appeals · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Governmental Interinsurance Exchange v. KhayyataIndiana Court of Appeals · 1988
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of PuettIndiana Court of Appeals · 1982
- Indiana Department of Revenue, Inheritance Tax Division v. Estate of BinhackIndiana Court of Appeals · 1981
- Indiana Department of State Revenue v. Estate of SmithIndiana Court of Appeals · 1984
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of SmithIndiana Supreme Court · 1985
11 more not listed; retrieve them via the Exa API.