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Friday, April 23, 2010

Ind. Decisions - One tax court opinion posted today

In Carol Bean, et al. v. Indiana Department of Revenue, a 9-page opinion, Judge Fisher writes:

The Estate of Forrest W. Quackenbush (Estate) appeals the Tippecanoe Circuit Court‟s (probate court) order determining its inheritance tax liability. The Court restates the issue for review in this case as whether, for inheritance tax purposes, the beneficiary should be classified as a Class A or as a Class C transferee, given that she was adopted pre-emancipation during the lifetime of her biological grandfather. * * *

Forrest‟s trust plainly evidences that Pamela‟s adoption had no effect on him; in his eyes, she was family. The Court, however, cannot legitimize that familial relationship for inheritance tax purposes, as doing so would be the equivalent of restoring that which the law has already severed: namely, that Pamela is the legal child of Forrest‟s daughter and thus, the legal grandchild of Forrest. Consequently, the probate court‟s order is AFFIRMED.

Posted by Marcia Oddi on April 23, 2010 01:26 PM
Posted to Ind. Tax Ct. Decisions