Legal Opinion
Indiana Department of Revenue v. Estate of Flanders
Indiana Court of Appeals
Decided July 30, 1980No. 2-579A126PublishedCited by 2 opinions
1Opinion of the Court
SHIELDS, Judge.
June 13,1978 the Circuit Court of Hamilton County issued an order approving the determination of state inheritance taxes in the estate of Ray H. Flanders (Estate).1 The Indiana Department of Revenue, Inheritance Tax Division (Department) filed a Petition for Rehearing, Reappraisement, and Redetermination of Inheritance and Transfer Tax on September 7, 1978,2 alleging error in the exclusion of certain inter vivos transfers of real estate made by Ray
H. Flanders (Ray) within two years of his death. A second petition was filed by Department October 16, 19783 alleging error in the…
2Cases cited12 opinions
- United States v. WellsSupreme Court of the United States · 1931
- McFarlan v. Fowler Bank City Trust Co.Indiana Supreme Court · 1938
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- Commissioner of Internal Revenue v. Gidwitz' Estate Gidwitz' Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Elder v. City of JeffersonvilleIndiana Court of Appeals · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of BaldwinIndiana Tax Court · 1995
- Estate of Neterer v. Indiana Department of State RevenueIndiana Tax Court · 2011