Indiana Department of State Revenue, Inheritance Tax Division v. Steven B. McCombs, of the Estate of Janic Hamblin

FISHER, Senior Judge.

The Indiana Department of State Revenue, Inheritance Tax Division (Departs ment) appeals the Fountain Circuit Court’s (Probate Court) order determining that the Estate of Janice Hamblin (Estate) was entitled to a refund of inheritance tax paid. The sole issue before the Court is whether the Probate Court erred when it held that through her Will, Janice Hamblin transferred interests in life estates, as opposed to annuities, to her beneficiaries Larry Hamblin and Misty Snuffer. The Court finds that the Probate Court did not err.

FACTS AND PROCEDURAL HISTORY

Janice Hamblin…