In Re the Estate of Hogg

STATEMENT OF THE CASE AND FACTS — This is an appeal by the State of Indiana (the State), on behalf of the Indiana Department of State Revenue, Inheritance Tax division, from a judgment sustaining a Motion by Martha A. Gahman (the Administratrix) To Strike the State’s Petition For Redetermination Of Inheritance And Transfer Taxes.

On October 21, 1970, the Administratrix of the Estate of Charles R. Hogg (the Deceased) filed in the Wells Circuit Court, Wells County, Indiana, a Schedule of All Property and Affidavit of Executor or Administrator, Trustees or Heirs for Inheritance Tax Appraisement…