Legal Opinion

In Re Batt's Estate

Indiana Supreme Court

Decided May 7, 1942No. 27,680PublishedCited by 12 opinions

1Opinion of the CourtFansler, J.

On May 27, 1938, the appellee filed a petition in the court in which the estate of her decedent was pending, showing that the decedent died in January, 1928, in which month the administratrix was appointed and qualified, and that she has ever since been acting as administratrix; that no proceeding has ever been taken to determine the inheritance tax on the property of the decedent. The petition then calls attention to chapter 159 of the Acts of 1937, and an order is asked to the effect that all of the property of the decedent is free and clear of any inheritance tax liability, and that no tax…

2Cases cited8 opinions

  1. Sansberry v. HughesIndiana Supreme Court · 1910
  2. State ex rel. Trimble v. SwopeIndiana Supreme Court · 1855
  3. Collwell v. Bedford Stone & Construction Co.Indiana Court of Appeals · 1920
  4. Hanberg v. MorganIllinois Supreme Court · 1914
  5. Dietemann v. People Ex Rel. BlackmanSupreme Court of Colorado · 1925

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3Cited by12 opinions

  1. Lapland v. StearnsNorth Dakota Supreme Court · 1952
  2. Indiana Department of State Revenue, Inheritance Tax Division v. Estate of PuettIndiana Court of Appeals · 1982
  3. Stayton v. FunkhouserIndiana Court of Appeals · 1970
  4. White v. Conference Endowment CommissionIdaho Supreme Court · 1959
  5. STATE, IND. DEPT. OF STATE REVENUE v. LeesIndiana Court of Appeals · 1980

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