Legal Opinion
In the Matter of Estate of Bannon
Indiana Court of Appeals
Decided December 29, 1976No. 2-775A160PublishedCited by 17 opinions
1Opinion of the CourtLybrook, J.
The Inheritance Tax Division of the Department of Revenue (State) appeals the judgment of the Marion Probate Court that Violet F. Bannon was not required to pay any state inheritance tax on money she received following the death of her husband. We affirm.
The payment in question arose from a contract of employment, executed on June 26, 1969, between decedent Luther M. Bannon and Ra Dis Co., Inc. The provision which provided for the payment to Bannon’s widow reads in part as follows:
“Bannon accepts employment with the Corporation for a period of ten (10) years, at a salary of Twenty Thousand…
2Cases cited14 opinions
- Seavey v. Estate of FanningIndiana Supreme Court · 1975
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Dolak v. SullivanSupreme Court of Connecticut · 1958
- Borchard v. ConnellySupreme Court of Connecticut · 1953
- State Dept. of Rev., Inher. Tax D. v. Estate of PowellIndiana Court of Appeals · 1975
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Eichenberger v. EichenbergerIndiana Court of Appeals · 2001
- State, Dept. of State Revenue v. Union BankIndiana Court of Appeals · 1978
- Detroit Bank & Trust Co. v. Chicago Flame Hardening Co.District Court, N.D. Indiana · 1982
- Blood v. PoindexterIndiana Tax Court · 1989
- Russell v. WalzIndiana Court of Appeals · 1984
12 more not listed; retrieve them via the Exa API.