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

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Knox Circuit Court's (probate court) order determining the inheritance tax liability of the Estate of Bernard A. Daugherty (Estate). The Estate has filed a cross-appeal. These appeals present three issues for the Court's review:

I. Whether the probate court erred in denying the Estate's motion to dismiss;

II. Whether the probate court's conclusion that it lacked subject matter jurisdiction over the Estate's counterclaim was in error; and

III. Whether the probate court erred in approving twelve deductions…