Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Miller
Indiana Tax Court
Decided October 6, 2008No. 82T10-0606-TA-64PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
The Indiana Department of State Revenue, Inheritance Tax Division (Department) has appealed the Vanderburgh Superior Court’s (probate court) order determining the Indiana inheritance tax liability of the Estate of Virgil J. Miller (Estate). On cross-appeal, the Estate challenges the Department’s ability to do so. The issue the Court must decide is whether the probate court abused its discretion in granting the Department’s motion for an extension of time to file its notice of appeal with this Court under Trial Rule 72(E). 1
FACTS AND PROCEDURAL HISTORY
On October 29, 1991, Virgil J. Miller…
2Cases cited17 opinions
- McCullough v. Archbold Ladder Co.Indiana Supreme Court · 1993
- Georgos v. JacksonIndiana Supreme Court · 2003
- State Ex Rel. Harp v. Vanderburgh Circuit CourtIndiana Supreme Court · 1949
- Lugar v. State Ex Rel. LeeIndiana Supreme Court · 1978
- Claywell v. Review Board of the Indiana Department of Employment & Training ServicesIndiana Supreme Court · 1994
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3Cited by3 opinions
- Hubler Realty Co. v. Hendricks County AssessorIndiana Tax Court · 2010
- Lake County Assessor v. Amoco Sulfur Recovery Corp.Indiana Tax Court · 2010
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of MillerIndiana Tax Court · 2008