In re the Estate of Coffman

LOWDERMILK, Presiding Judge.

STATEMENT OF THE CASE

The Indiana Department of State Revenue, Inheritance Tax Division, petitioned the Pike Circuit Court for a redetermination of the inheritance tax on the real property in the estate of Nancy Coffman. The Pike Circuit Court dismissed the petition upon the motion of the co-executors on the ground that the court lacked subject matter jurisdiction. The Department now appeals that dismissal.

We reverse and remand.

FACTS

Nancy Coffman died testate on October 28, 1975. Cleda Sutton Craig, Norma Lee Kruse, and Vernice Kruse were appointed co-executors. On…