Legal Opinion
In Re the Estate of Cassner
Indiana Court of Appeals
Decided April 10, 1975No. 2-774A183PublishedCited by 14 opinions
1Opinion of the Court
Case Summary
Buchanan, J.—
Petitioner-Appellant, the State of Indiana (State), appeals from a Judgment excluding from Indiana Inheritance Tax accumulated life insurance policy dividends on the life of Robert Paul Cassner.
We affirm.
FACTS
On June 9, 1972, Robert Paul Cassner (the Deceased), a resident of Marion County, Indiana, died testate, leaving his entire estate to his daughter, Sandra Lee Cassner.
He was the owner of four separate life insurance policies, with a total face value of $13,000, each of which named his wife, Mary Agnes Cassner, beneficiary. In addition to the face amount of the…
2Cases cited53 opinions
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- Thompson v. ThompsonIndiana Supreme Court · 1972
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- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
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3Cited by14 opinions
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- Indiana Department of State Revenue v. Food Marketing Corp.Indiana Court of Appeals · 1980
- State Dept. of Rev., Inher. Tax D. v. Estate of PowellIndiana Court of Appeals · 1975
- Miller v. Gibson County Solid Waste Management DistrictIndiana Tax Court · 1993
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