In the Matter of Estate of Wisely
Indiana Court of Appeals
1Opinion of the Court
SHIELDS, Judge.
Appellant Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals a judgment dismissing with prejudice its Petition for Rehearing, Reap-praisement and Redetermination of Inheritance and Transfer Tax. The Department urges as error the trial court’s conclusion of law:
Since I.C. 29-l-6-4(c) expressly provides that a renunciation relates back for all purposes to the date of death of the decedent there is, on a matter of law, no transfer to Mrs. Wisely of the interest she renounced and, accordingly, no basis for the assessment of inheritance tax. The…
Also in this document: Concurrence.
2Cases cited7 opinions
- Albert v. Milk Control Board of IndianaIndiana Supreme Court · 1936
- State Ex Rel. Test v. SteinwedelIndiana Supreme Court · 1932
- Ule v. StateIndiana Supreme Court · 1935
- Marhoefer Packing Co. v. Indiana Department of State RevenueIndiana Court of Appeals · 1973
- Board of Commissioners v. ScanlanIndiana Supreme Court · 1912
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Indiana State Highway Commission v. Bates & Rogers Construction, Inc.Indiana Court of Appeals · 1983
- Frances Slocum Bank & Trust Co. v. Estate of MartinIndiana Court of Appeals · 1996
- Jones v. StateIndiana Court of Appeals · 1983
- In Re the Visitation of J.O.Indiana Court of Appeals · 1982
- Estate of McNicholas v. StateIndiana Court of Appeals · 1991
12 more not listed; retrieve them via the Exa API.