Legal Opinion
Estate of Eberbach v. State, Department of Revenue
Indiana Tax Court
Decided April 24, 1987No. 02T05-8607-TA-00005PublishedCited by 3 opinions
1Opinion of the Court
STATEMENT OF THE CASE
FISHER, Judge.
This is an appeal from a determination of the Indiana Department of Revenue (Department) denying the claim for refund filed by Petitioner, Estate of Andrea B. Eberbach (Estate). The facts as stated below are undisputed and each party has filed a motion for summary judgment asserting that based on the facts each is entitled to judgment as a matter of law.
The facts are as follows:
1. That Andrea B. Eberbach was a resident of Indiana and a citizen of the United States.
2. That on June 6, 1984, Andrea B. Eberbach died. An Estate was opened in the Allen County…
2Cases cited3 opinions
- St. of Ind., Ind. Dept. of Rev. v. EST., WEINSTEINIndiana Court of Appeals · 1967
- State v. GoodrichIndiana Court of Appeals · 1986
- Indiana Department of State Revenue, Inheritance Tax Division v. Estate of MorrisIndiana Court of Appeals · 1985
3Cited by3 opinions
- Comptroller of the Treasury v. PhillipsCourt of Appeals of Maryland · 2005
- Faris Mailing, Inc. v. Indiana Department of State Revenue, Sales and Use Tax DivisionIndiana Tax Court · 1990
- State, Department of Revenue v. Estate of EberbachIndiana Supreme Court · 1989