Indiana Department of State Revenue, Inheritance Tax Division v. Evans

STATON, Judge.

Dora Souder executed her will on March 18,1967 and died on May 14,1979. The sole surviving beneficiary under that will is Mary Evans, who had been married to a son of Dora Souder. The son had died before March 18,1967. After execution of the will but prior to Dora Souder’s death, Mary Evans remarried.

The sole issue upon appeal is whether Mary Evans qualifies as a “Class B transferee” under the Indiana inheritance tax statutes. Ind. Code §§ 6-4.1-1-1 et seq. (1976 & Supp.1980). IC 6-4.1-1-3 provides in pertinent part that “ ‘Class B transferee’ means a transferee who is a .. .…