Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Hungate
Indiana Supreme Court
Decided September 28, 1982No. 982S374, 1-481A115PublishedCited by 5 opinions
1Opinion of the Court
ON PETITION TO TRANSFER
PIVARNIK, Justice.
This cause comes to us on a petition to transfer from the First District, Indiana Court of Appeals. The Shelby Circuit Court held that the assets of a trust were not in the estate of Lola B. Hungate. The Court of Appeals, First District, reversed the decision of the trial court. Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Hungate, (1981) Ind.App., 426 N.E.2d 433.
Transfer is sought by the appellee pursuant to Ind.R.App.P. 11(B)(2)(c), alleging that the decision in this case conflicts with the decision of the Court of…
2Cases cited9 opinions
- Armstrong v. State ex rel. KlausIndiana Court of Appeals · 1918
- In the Matter of Estate of BannonIndiana Court of Appeals · 1976
- Curtis v. COMMISSIONER OF CORPORATIONS & TAXATION.Massachusetts Supreme Judicial Court · 1959
- State Dept. of Rev., Inher. Tax D. v. Estate of PowellIndiana Court of Appeals · 1975
- Estate of Martindale v. Estate of MartindaleIndiana Court of Appeals · 1981
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3Cited by5 opinions
- P.M.S., Inc. v. JakubowskiIndiana Court of Appeals · 1992
- Blood v. PoindexterIndiana Tax Court · 1989
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of PuschelIndiana Tax Court · 1991
- Estate of Laffey v. Director, Division of TaxationNew Jersey Tax Court · 1986
- P.M.S., Inc. v. JakubowskiIndiana Court of Appeals · 1992