Dunnick v. Indiana Department of State Revenue, Inheritance Tax Division

The Estate of Paul Dunnick (Estate) appeals the Elkhart County Superior Court's (probate court) order determining its Indiana inheritance tax liability. The issues before this Court are as follows:

I. Whether the probate court erred in determining that it had jurisdiction over the Indiana Department of State Revenue, Inheritance Tax Division's (Department) Petition for Rehearing, Reappraisement and Redetermination of Inheritance and Transfer Tax; and

II. Whether the probate court erred in determining that the Estate's inheritance tax liability was to be calculated according to intestate…