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

RATLIFF, Chief Judge.

STATEMENT OF THE CASE

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the denial of its Petition for Rehearing, Reappraisement and Redetermination of Inheritance and Transfer Tax regarding the Estate of Anna Lo Roberts (Roberts). We affirm.

ISSUE

Was the evidence sufficient to support the trial court's determination that Walter Groomer (Groomer), the surviving owner of certain real property held jointly with Roberts, proved one-half of the value of that property belonged to him and thus was excludable from inheritance and transfer tax?

FA…