Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Puschel

FISHER, Judge.

The Indiana Department of Revenue (Department) appeals the Probate Commissioner’s grant of summary judgment in favor of the Estate of Hans H. Puschel, Deceased (Estate), effectively denying the Department’s petition for rehearing, reap-praisement, and redetermination of inheritance tax due from the Estate. The court reverses.

ISSUE

Under the terms of a trust agreement, is the transfer of a property interest from the trust upon the death of the resident lifetime beneficiary subject to Indiana inheritance tax as a matter of law when the interest transferred is out-of-state real…