Hora v. Department of Treasury

On September 20, 1979, the personal representative of the estate of Blanche M. Bollman, deceased, filed a petition for a final determination of inheritance taxes in the St. Joseph County Probate Court. Evidence was introduced and arguments made at the hearing held on the petition. On December 3, 1979, the probate court entered an order making a final determination of inheritance taxes.

After the conclusion of negotiations with the Internal Revenue Service concerning costs and expenses of administration of the estate, the personal representative filed another petition for final determination of…