Legal Opinion
Indiana Department of State Revenue v. Estate of Smith
Indiana Court of Appeals
Decided March 29, 1984No. 1-1083A316PublishedCited by 10 opinions
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the denial of its petition for rehearing, reappraisement and redetermination of inheritance and transfer tax. We reverse.
FACTS
Arthur Arnold Smith (decedent) died testate on September 18, 1982. His property consisted of an unemployment compensation check for $84.00, personal property valued at $1850.00, and real estate appraised at $14,000.00. In addition, there were bank account totalling $72,455.14 held in the names of decedent and Kenneth E. Smith (Kenneth), decedent's…
2Cases cited5 opinions
- Indiana Department of State Revenue, Inheritance Tax Division v. Shelby National BankIndiana Court of Appeals · 1980
- State Ex Rel. Southern Hills Mental Health Center, Inc. v. Dubois CountyIndiana Court of Appeals · 1983
- Brighton v. SchoffstallIndiana Court of Appeals · 1980
- Gilbert v. StateIndiana Court of Appeals · 1980
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of RogersIndiana Court of Appeals · 1984
3Cited by10 opinions
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Emmis Publishing Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1993
- Gary Community Mental Health Center, Inc. v. Indiana Department of Public WelfareIndiana Court of Appeals · 1987
- Orr v. Turco Manufacturing Co.Indiana Court of Appeals · 1985
- Ransom v. MarreseAppellate Court of Illinois · 1986
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