Glassner v. Wisconsin Department of Revenue

The Estate of Walter A. Laev, Jr. (Estate) appeals from an order of the trial court entered November 11, 1982, which denied the Estate’s petition for a redetermination of the inheritance tax calculated by the Wisconsin Department of Revenue (Depart ment). We affirm the trial court’s determination that the amount of insurance a decedent was required to maintain for the benefit of his children under a divorce judgment is includible in the decedent’s taxable estate for Wisconsin inheritance tax purposes; however, we reverse the trial court’s determination that under sec. 72.14, Stats., payment…