Legal Opinion
Indiana Department of Revenue, Inheritance Tax Division v. Estate of Binhack
Indiana Court of Appeals
Decided October 15, 1981No. 1-381A89PublishedCited by 10 opinions
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
The Indiana Department of Revenue, Inheritance Tax Division, (State) appeals the trial court’s determination of Indiana inheritance tax due upon settlement of the estate of Anna M. Binhack (Binhack’s Estate). We reverse.
STATEMENT OF THE FACTS
On September 4, 1977, Anna M. Binhack died testate naming her daughter, Betty Ann Binhack McCullough, as sole devisee and personal representative. Binhack’s will was admitted to probate on September 8, 1977, and McCullough filed a Schedule of All Property for inheritance tax purposes on September 12,1978. Four…
2Cases cited4 opinions
- Eissler v. HoppelIndiana Supreme Court · 1902
- Indiana Department of State Revenue, Inheritance Tax Division v. Shelby National BankIndiana Court of Appeals · 1980
- Indiana Department of State Revenue v. KitchinIndiana Court of Appeals · 1949
- In Re the Estate & Last Will & Testament of HibbelnIndiana Court of Appeals · 1973
3Cited by10 opinions
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- Estate of McNicholas v. StateIndiana Court of Appeals · 1991
- Indiana Department of State Revenue v. Estate of PickerillIndiana Tax Court · 2006
- In Re Estate of WilsonIndiana Tax Court · 2005
- Dunnick v. Indiana Department of State Revenue, Inheritance Tax DivisionIndiana Tax Court · 2006
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