Indiana Department of State Revenue v. Bandelier

Appellant filed its petition requesting a rehearing and redetermination of inheritance and transfer taxes due from the estate of Clarrena Yoquelet, deceased.

The appellee, administrator with the will annexed of said estate, filed a demurrer for want of facts to this, petition. Such demurrer was sustained. This appeal questions the ruling of the court on the demurrer.

Burns’ 1933, §6-2411, provides for the filing of a petition for rehearing “which shall state grounds for the rehearing.” It further provides: “The rehearing shall be determined upon the records, proceedings, and proofs had and…