Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Nichols
Indiana Tax Court
Decided December 14, 1995No. 41T10-9506-TA-00054PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
The Indiana Department of Revenue, Inheritance Tax Division (the Department) appeals the Johnson County Superior Court's (the Probate Court) February 1995 order denying the Department's petition for rehearing, reappraisement, and redetermination of inheritance tax due from the Estate of Robert E. Nichols, Sr. (the Estate).
ISSUE
Whether the Probate Court erred in finding that a transfer of Florida real estate, held in trust, was a transfer of an interest in real property and therefore not subject to Indiana inheritance tax under IND. CODE 6-4.1-2-2.
FACTS AND PROCEDURAL HISTORY
On…
2Cases cited7 opinions
- Hauck v. Second National Bank of RichmondIndiana Court of Appeals · 1972
- Malachowski v. Bank One, IndianapolisIndiana Supreme Court · 1992
- In the Matter of WalzIndiana Court of Appeals · 1981
- Estate of Hibbs v. Indiana Department of State Revenue, Inheritance Tax DivisionIndiana Tax Court · 1994
- Blood v. PoindexterIndiana Tax Court · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of RiggsIndiana Tax Court · 2000
- In Re Valma M. Hanson Revocable Trust No. 103-83-1Indiana Court of Appeals · 2002
- In Re Valma M. Hanson Revocable Trust No. 103-83-1Indiana Court of Appeals · 2002
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of BoehleIndiana Tax Court · 2010