Legal Opinion
State, Indiana Department of State Revenue v. National Bank of Logansport
Indiana Court of Appeals
Decided April 3, 1980No. 2-278A63PublishedCited by 3 opinions
1Opinion of the Court
SULLIVAN, Judge.
The State of Indiana, Indiana Department of State Revenue, Inheritance Tax Division (Revenue Department) appeals from a judgment allowing Margaret Ellen DePoy (Mrs. DePoy) preferential status as a “Class A transferee” for inheritance tax purposes.
The facts are undisputed. Mrs. DePoy’s stepmother, Ora E. Carlile, died testate on October 13, 1976. Mrs. DePoy was named as a residuary legatee under the will. Mrs. DePoy claims that she is entitled to tax treatment as a Class A transferee since the decedent was in loco parentis with Mrs. DePoy. The decedent was the second wife of…
Also in this document: Concurrence.
2Cases cited8 opinions
- Pryor v. StateIndiana Supreme Court · 1973
- In Re the Estate of CassnerIndiana Court of Appeals · 1975
- State v. TurnerIndiana Court of Appeals · 1979
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
- County of Richardson v. StalderNebraska Supreme Court · 1948
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of PuettIndiana Court of Appeals · 1982
- Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. RauchIndiana Tax Court · 2016
- State, Indiana Department of State Revenue v. National Bank of LogansportIndiana Court of Appeals · 1980