Legal Opinion
Bean v. Indiana Department of State Revenue, Inheritance Tax Division
Indiana Tax Court
Decided April 22, 2010No. 49T10-0810-TA-61PublishedCited by 1 opinion
1Opinion of the CourtFisher, J.
The Estate of Forrest W. Quackenbush (Estate) appeals the Tippecanoe Cireuit Court's (probate court) order determining its inheritance tax liability. The Court restates the issue for review in this case as whether, for inheritance tax purposes, the beneficiary should be classified as a Class A or as a Class C transferee, given that she was adopted pre-emancipation during the lifetime of her biological grandfather.
RELEVANT FACTS AND PROCEDURAL HISTORY
On May 21, 2007, Forrest W. Quacken-bush (Forrest) died testate. At the time of his death, Forrest's trust, in relevant part, stated:
Upon [my]…
2Cases cited10 opinions
- In Re Visitation of MenzieIndiana Court of Appeals · 1984
- Palmer v. KingsleySupreme Court of New Jersey · 1958
- In the Matter of WalzIndiana Court of Appeals · 1981
- People v. Estate of MurphyColorado Court of Appeals · 1971
- In Re Adoption of IKEWIndiana Court of Appeals · 2000
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. RauchIndiana Tax Court · 2016