Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. Rauch

The Indiana Department of State Revenue, Inheritance Tax Division appeals the Jasper Circuit Court’s (Probate Court) order determining the inheritance tax liability of The Estate of Orville' J. Rauch. The Department asserts that the Probate Court erred when it decided that beneficiaries Robert and Claudia Wandless were Class A transferees because they had an in loco parentis relationship with the deceased. The Court affirms.

FACTS AND PROCEDURAL HISTORY

Orville J. Rauch was born on December 22, 1930. He never married and had no children. He owned farmland in Illinois and farmed most of his…