Legal Opinion
State, Department of Revenue v. Estate of Eberbach
Indiana Supreme Court
Decided March 31, 1989No. 02S00-8709-TA-834PublishedCited by 7 opinions
1Opinion of the Court
SHEPARD, Chief Justice.
The issue presented is whether the phrase "federal tax credit allowed" in Ind. Code § 6-4.1-11-2 (Burns 1984 Repl.) means the maximum credit available under LR.C. § 2011(b) (1982) or the amount of credit actually used.
Andrea B. Eberbach died on June 6, 1984. Her estate was opened in Allen County Superior Court. The estate filed a federal estate tax return, Form 706. On that form, the estate claimed a federal credit for state death taxes of $2,085.68 (line 18). It also claimed a credit for a tax on a prior transfer of $5,508.84 (line 17). The estate applied these credits…
2Cases cited5 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Park 100 Development Co. v. Indiana Department of State RevenueIndiana Supreme Court · 1981
- Estate of Eberbach v. State, Department of RevenueIndiana Tax Court · 1987
- State v. GoodrichIndiana Court of Appeals · 1986
3Cited by7 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Faris Mailing, Inc. v. Indiana Department of State Revenue, Sales and Use Tax DivisionIndiana Tax Court · 1990
- Brooker v. MadiganAppellate Court of Illinois · 2009
- Kimco Leasing, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Mary S. Riethmann Trust v. DIRECTOR OF REV.Supreme Court of Missouri · 2001
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