Thomas v. Indiana Department of State Revenue

Alice W. Thomas (Thomas) appeals the Orange County Cireuit Court's (probate court) March 2004 judgment redetermining the Indiana inheritance tax liability of her mother's Estate. The issue before this Court is whether the probate court erred in so doing.

FACTS AND PROCEDURAL HISTORY

On September 17, 2001, Pearl Wilson (Wilson) conveyed approximately 897 acres of land to Thomas, her only surviving child. Wilson died twenty days later, on October 7, 2001, at the age of 87. On January 28, 2002, an independent appraiser valued the property conveyed by Wilson to Thomas (as of the date of Wilson's…