Legal Opinion
Indiana Department of State Revenue v. Estate of Pickerill
Indiana Tax Court
Decided November 1, 2006No. 49T10-0602-TA-17PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Tippecanoe Circuit Court's (probate court) order determining the Estate of James M. Pickerill's (Estate) Indiana inheritance tax liability. The issue before this Court is whether the probate court erred in determining that the Estate's inheritance tax lability was to be calculated according to the distribution set forth in a family settlement agreement as opposed to the decedent's will.
FACTS AND PROCEDURAL HISTORY
On December 6, 2008, James M. Picke-rill, Sr. (James) died testate. James was survived by…
2Cases cited5 opinions
- Poehlman v. FefermanIndiana Supreme Court · 1999
- Estate of McNicholas v. StateIndiana Court of Appeals · 1991
- Indiana Department of Revenue, Inheritance Tax Division v. Estate of BinhackIndiana Court of Appeals · 1981
- Indiana Department of State Revenue v. KitchinIndiana Court of Appeals · 1949
- Department of State Revenue, Inheritance Tax Division v. Estate of PhelpsIndiana Tax Court · 1998
3Cited by6 opinions
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- In re the Estate of RileyCourt of Appeals of Arizona · 2011
- Bean v. Indiana Department of State Revenue, Inheritance Tax DivisionIndiana Tax Court · 2010
- Beverly Gardiner Nance v. Iowa Department of RevenueSupreme Court of Iowa · 2018
- In THE ESTATE OF MARY A. RILEY, AKA MARY AGNES RILEY, AKA MARY AGNES REILLYCourt of Appeals of Arizona · 2011
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