Sibbitt v. Indiana Department of Revenue

BAKER, Judge.

Robert Sibbitt, executor of Hazel Huffman’s estate, appeals the trial court’s rescission of its second inheritance tax order. The sole issue presented for our review is whether the estate was bound by the statutory procedures for the determination and collection of inheritance tax. We hold that it was and affirm the trial court.

*147FACTS

Hazel Huffman died testate on February 20, 1982. She left property in Indiana, including two farms, which was to be divided principally among fifteen legatees. Sib-bitt obtained permission from the court to sell the farms in order to pay the claims…