Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Rogers
Indiana Court of Appeals
Decided January 24, 1984No. 1-383A93PublishedCited by 4 opinions
1Opinion of the Court
RATLIFF, Judge.
STATEMENT OF THE CASE
The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the decision of the Monroe Circuit Court denying its motion to compel compliance with that court's order relative to payment of inheritance taxes and finding compliance therewith. We reverse and remand.
FACTS
The decedent died on April 4, 1978. An order determining inheritance was entered April 1, 1974, and the tax was paid three days later. As a result of a federal estate tax audit, additional inheritance taxes of $11,146.46, together with interest at ten percent (10%) per…
2Cases cited11 opinions
- Estreen v. BluhmWisconsin Supreme Court · 1977
- Plasko v. OrserMassachusetts Supreme Judicial Court · 1977
- Indiana Department of State Revenue, Inheritance Tax Division v. Shelby National BankIndiana Court of Appeals · 1980
- McCormick v. MitchellIndiana Supreme Court · 1877
- Darr v. KervickSupreme Court of New Jersey · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Indiana Department of State Revenue v. Estate of SmithIndiana Court of Appeals · 1984
- In re the Estate of CookIndiana Court of Appeals · 1988
- Nell v. TracyIndiana Court of Appeals · 1984
- Sibbitt v. Indiana Department of RevenueIndiana Court of Appeals · 1990