Legal Opinion
Estate of Martindale v. Estate of Martindale
Indiana Court of Appeals
Decided July 22, 1981No. 2-1180A368PublishedCited by 5 opinions
1Opinion of the Court
SHIELDS, Judge.
The Indiana Department of Revenue, Inheritance Tax Division (hereinafter Department) appeals the trial court’s denial of the Department’s petition to redetermine the amount of inheritance tax due and owing from the estate of Lucile C. Martindale (Lucile).
We affirm.
The facts are not in dispute. Elijah B. Martindale died testate on October 21,1967. Item VI of his will established a marital trust for the benefit of his wife, Lucile, during her lifetime and invested her with the power to appoint the assets of the trust remaining at her death to such persons, including her estate,…
2Cases cited12 opinions
- Mulvane v. RudeIndiana Supreme Court · 1896
- Rinkenberger v. MeyerIndiana Supreme Court · 1900
- Curtis v. COMMISSIONER OF CORPORATIONS & TAXATION.Massachusetts Supreme Judicial Court · 1959
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
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3Cited by5 opinions
- P.M.S., Inc. v. JakubowskiIndiana Court of Appeals · 1992
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of HungateIndiana Supreme Court · 1982
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of HungateIndiana Court of Appeals · 1981
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of GoodrichIndiana Court of Appeals · 1982
- P.M.S., Inc. v. JakubowskiIndiana Court of Appeals · 1992