Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Puett

NEAL, Judge.

STATEMENT OF THE CASE

Petitioner-appellant Indiana Department of State Revenue, Inheritance Tax Division (Tax Division) appeals from an adverse judgment entered in the Parke Circuit Court without the intervention of a jury. The ruling was in favor of respondent-ap-pellee Estate of Jane H. Puett, Deceased, upon the Tax Division’s petition for a rehearing and reappraisement and redeter-mination of inheritance tax.

We affirm.

STATEMENT OF THE FACTS

The evidence most favorable to the judgment discloses that Jane H. Puett died a resident of Parke County, Indiana, on March 9, 1917. Upon her…