Legal Opinion
Estate of Hagerman v. Indiana Department of State Revenue
Indiana Tax Court
Decided June 28, 2002No. 02T10-0106-TA-41PublishedCited by 4 opinions
1Opinion of the CourtFisher, J.
The Estate of Theodore F. Hagerman (Estate) appeals the Allen Superior Court's (probate court) order redetermining inheritance tax and disallowing a Qualified Terminable Interest Property (QTIP) exemption for a trust. The Indiana Department of Revenue (Department) cross appeals the probate court's allowance of certain deductions on the Estate's inheritance tax return. The parties raise the following issues on appeal, which the court restates as:
I. whether the probate court erred in determining that the Estate did not make a valid QTIP election; and
II. whether the probate court erred by…
2Cases cited8 opinions
- Indiana Department of Environmental Management v. Chemical Waste Management, Inc.Indiana Supreme Court · 1994
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- INS Investigations Bureau, Inc. v. LeeIndiana Court of Appeals · 1999
- Community Hospitals of Indiana, Inc. v. Estate of NorthIndiana Court of Appeals · 1996
- Carroll County Rural Electric Membership Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2000
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Logan v. RoyerIndiana Court of Appeals · 2006
- In re the Trust Created Under the Last Will & Testament of PeeplesIndiana Court of Appeals · 2015
- In the Matter of the Trust Created Under the Last Will and Testament of Marion A. Peeples, Johnson County Community Foundation as Successor Trustee of the Marion A. Peeples Foundation CharitIndiana Court of Appeals · 2015
- Logan v. RoyerIndiana Court of Appeals · 2006