Legal Opinion
In Re Estate of Grotrian
Indiana Court of Appeals
Decided June 3, 1980No. 3-1078A290PublishedCited by 6 opinions
1Opinion of the Court
HOFFMAN, Judge.
This is an appeal by Irma Grotrian (Irma) from a judgment determining that the correct amount of inheritance tax due on a property transfer in 1942 was $1,395.
The facts are not in dispute. On May 22, 1941 Melvin Grotrian acquired title to a 34-acre tract of land in Allen County. He died intestate on September 20, 1941 survived by his father, Henry, his mother Katherine and his brother, Wilbur. Under the intestate succession laws in effect at that time Henry and Katherine took an undivided one-half interest in the realty as joint tenants while the other one-half interest passed…
Also in this document: Concurrence.
2Cases cited4 opinions
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Oldham v. NobleIndiana Court of Appeals · 1946
- Crittenberger v. State Savings & Trust Co.Indiana Supreme Court · 1920
- State Dept. of Rev., Inher. Tax D. v. Estate of PowellIndiana Court of Appeals · 1975
3Cited by6 opinions
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of PuettIndiana Court of Appeals · 1982
- Estate of McNicholas v. StateIndiana Court of Appeals · 1991
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of SmithIndiana Supreme Court · 1985
- Indiana Department of State Revenue v. Estate of SmithIndiana Court of Appeals · 1984
- In Re Estate of GrotrianIndiana Court of Appeals · 1980
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