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

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Marion Superior Court Probate Division's (probate court) denial of its motion to correct error. The issue for review, as restated by the Court, is whether the probate court erred in determining the Estate's inheritance tax liability.

FACTS AND PROCEDURAL HISTORY

On November 15, 2006, Katherine S. Boehle (Katherine) died testate; she was survived by her son, Dale V. Boehle (Dale), and her nephew, Mark Oakley (Mark). At the time of his mother's death, Dale, a 56 year-old adult with Down Syndrome, was…