Indiana Department of State Revenue v. Mertz

Appellee’s decedent died testate April 30, 1947. On the 20th day of January, 1939, decedent conveyed certain real estate of the value of $14,400 to his sons, Martin J. P. Bauman and Henry W. Bauman, in which conveyance he expressly reserved to himself a life estate. On March 16, 1941 one of said grantees, Henry W. Bauman, died intestate. On January 22, 1943, decedent made and executed his last will and testament by the terms of which he bequeathed and devised to his daughter all of his property after the payment of debts. This will was duly probated May 12, 1947. Included in the executor’s…