Legal Opinion
Indiana Department of State Revenue, Inheritance Tax Division v. Estate of Smith
Indiana Supreme Court
Decided February 5, 1985No. 285S40PublishedCited by 7 opinions
1Opinion of the Court
HUNTER, Justice.
This cause is before us upon the petition to transfer of respondent-appellee, the Estate of Maud Smith, Deceased (Estate). The Court of Appeals, Third District, reversed a lower court judgment in favor of the Estate concerning the amount of inheritance tax owed by the Estate. Indiana Department of State Revenue v. Estate of Maud Smith, (1984) Ind.App., 460 N.E.2d 980. We find that the Court of Appeals did correctly decide one issue in this case when they determined that the real property held originally by Maud Smith and her husband O. Ciem Smith as tenants by the entireties…
2Cases cited11 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- State Ex Rel. Root v. Circuit Court of Allen CountyIndiana Supreme Court · 1972
- Indiana Department of State Revenue, Inheritance Tax Division v. Shelby National BankIndiana Court of Appeals · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
- Teco Investments, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- Vivigen, Inc. v. MinznerNew Mexico Court of Appeals · 1994
- Sibbitt v. Indiana Department of RevenueIndiana Court of Appeals · 1990
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of SchoenenbergerIndiana Tax Court · 2012
2 more not listed; retrieve them via the Exa API.