Legal Opinion
Indiana Department of State Revenue v. Estate of Alexander
Indiana Supreme Court
Decided December 8, 1953No. 29,008PublishedCited by 5 opinions
1Opinion of the CourtGilkison, J.
Edward F. Alexander died intestate in Howard County, Indiana, about January 20, 1951. Thereafter, Paul Alexander was regularly appointed administrator of the estate. About April 16, 1951, the administrator filed his schedule of property to determine the inheritance tax due.
Among the deductions claimed and allowed by the trial court as exempt from inheritance tax was the widow’s allowance of $1000 as provided for by §6-711, Burns’ 1951 Pocket Supplement, Acts 1949, Ch. 53, §1, p. 155. The action of the court was questioned by appellant’s motion for new trial, which was overruled and this…
2Cases cited20 opinions
- United States v. MerriamSupreme Court of the United States · 1923
- Shwab v. DoyleSupreme Court of the United States · 1922
- Eidman v. MartinezSupreme Court of the United States · 1902
- United States v. FieldSupreme Court of the United States · 1921
- English v. CrenshawTennessee Supreme Court · 1908
15 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re the Estate of CassnerIndiana Court of Appeals · 1975
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
- In re the Estate of CoffmanIndiana Court of Appeals · 1979
- Elkhart County Department of Public Welfare v. KehrIndiana Supreme Court · 1953
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of GoodrichIndiana Court of Appeals · 1982