Legal Opinion
Estate of Neterer v. Indiana Department of State Revenue
Indiana Tax Court
Decided November 21, 2011No. 49T10-1006-TA-26PublishedCited by 3 opinions
1Opinion of the Court
FISHER, Senior Judge.
Deborah Pollock and Marilyn Humbar-ger, as personal representatives of the Estate of Christine L. Neterer (Estate), appeal the Elkhart Circuit Court’s (probate court) entry of summary judgment against the Estate and in favor of the Indiana Department of State Revenue, Inheritance Tax Division (Department). On appeal, they raise one issue: whether the probate court erred in granting summary judgment in favor of the Department. 1
FACTS AND PROCEDURAL HISTORY
The following facts are not in dispute. Christine L. Neterer, an Indiana resident, died testate on September 18, 2006.…
2Cases cited11 opinions
- Kroger Co. v. PlonskiIndiana Supreme Court · 2010
- Celina Mutual Insurance v. ForisterIndiana Court of Appeals · 1982
- Henderson v. ReynoldsIndiana Supreme Court · 1907
- Cunningham v. Associates Capital Services Corp.Indiana Court of Appeals · 1981
- Hayes v. Trustees of Indiana UniversityIndiana Court of Appeals · 2009
6 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Indiana Department of State Revenue v. KeenanIndiana Tax Court · 2015
- Indiana Department of State Revenue, Inheritance Tax Division v. James F. Keenan and Wells Fargo Bank, N.A., as Co-Personal Representatives of the Estate of Judd LeightonIndiana Tax Court · 2015
- Indiana Department of State Revenue, Inheritance Tax Division v. Steven B. McCombs, of the Estate of Janic HamblinIndiana Tax Court · 2015