Legal Opinion
State, Department of State Revenue, Inheritance Tax Division v. Henry
Indiana Court of Appeals
Decided August 22, 1983No. 1-283A35PublishedCited by 6 opinions
1Opinion of the Court
ROBERTSON, Presiding Judge.
The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the trial court's denial of its petition for rehearing, reappraisement, and re-determination of inheritance tax of the estate of Marie T. Pfeiffer (Estate) The Department challenged the Estate's method of allocating deductions on a pro rata basis between a residuary legatee and a specific devisee.
We reverse and remand.
Marie T. Pfeiffer died testate on December 19, 1980. Her will contained the following provisions:
ARTICLE I.
I direct that My Executor settle my estate as promptly as…
2Cases cited4 opinions
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
- State Dept. of Rev., Inher. Tax D. v. Estate of PowellIndiana Court of Appeals · 1975
- In the Matter of Estate of HensleyIndiana Court of Appeals · 1980
- American Fletcher National Bank & Trust Co. v. American Fletcher National Bank & Trust Co.Indiana Court of Appeals · 1974
3Cited by6 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- In re the Estate of CookIndiana Court of Appeals · 1988
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of DaughertyIndiana Tax Court · 2010
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of BrandewiedeIndiana Tax Court · 2007
- Angel M Mohr v. Star A JohnstonIndiana Court of Appeals · 2025
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