State, Indiana Department of State Revenue v. National Bank of Logansport

I dissent on two grounds: (l)because the statute involved, Ind. Code 6-4.1-1-3, is subject to an interpretation which I find more reasonable and more in keeping with legislative intent than the majority view and (2) because the statute is ambiguous, and it must be construed against the exemption.

The precise question of whether an individual who has previously claimed Class A tax treatment when inheriting from a natural maternal parent can also claim Class A tax treatment when inheriting from a second maternal parent as a person in loco parentis, appears to be one of first impression in…