Legal Opinion
STATE, IND. DEPT. OF STATE REVENUE v. Lees
Indiana Court of Appeals
Decided April 22, 1980No. 2-1178 A 398PublishedCited by 7 opinions
1Opinion of the Court
SHIELDS, Judge.
The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the trial court’s determination that no inheritance tax was due in the Estate of William C. Lees.
William C. Lees died intestate on September 16, 1968. Letters of Administration were granted on September 26, 1968 to James F. Lees and Nick Porfidio as co-administrators. The schedule of all property for the determination of the inheritance tax was filed January 3, 1978. On January 6, 1978, after appraisal, the trial court determined inheritance tax was due in the amount of $7,449.18. However,…
2Cases cited3 opinions
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
- In Re Batt's EstateIndiana Supreme Court · 1942
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
3Cited by7 opinions
- United States Steel Corp. v. Northern Indiana Public Service Co.Indiana Court of Appeals · 1985
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of PuettIndiana Court of Appeals · 1982
- Estate of Martindale v. Estate of MartindaleIndiana Court of Appeals · 1981
- Thomas B.H. v. Marion County Department of Public WelfareIndiana Court of Appeals · 1993
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of GoodrichIndiana Court of Appeals · 1982
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