Legal Opinion
Indiana Department of State Revenue v. Keenan
Indiana Tax Court
Decided September 30, 2015No. 71T10-1211-TA-00074PublishedCited by 1 opinion
1Opinion of the Court
FISHER, Senior Judge.
The Indiana Department of State Revenue, Inheritance Tax Division appeals the St. Joseph Probate Court’s order that determined that the Estate of Judd Leighton timely filed with the Department its claim for refund of inheritance tax paid. The sole issue before the Court is whether the Probate Court erred in making that determination. The Court finds that the Probate Court did indeed err.
FACTS AND PROCEDURAL HISTORY
Mary Leighton died on March 16, 2001. Prior to her death, Mary created a revocable trust that in turn created a marital deduction trust for the benefit of her…
2Cases cited8 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- City of Carmel v. SteeleIndiana Supreme Court · 2007
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Dekalb County Eastern Community School District v. Department of Local Government FinanceIndiana Tax Court · 2010
- Indiana Department of State Revenue, Inheritance Tax Division v. Shelby National BankIndiana Court of Appeals · 1980
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3Cited by1 opinion
- Crown Property Group, LLC v. Indiana Department of State Revenue, and Adam J. KruppIndiana Tax Court · 2019