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Friday, June 28, 2013

Ind. Decisions - Tax Court issues one today

In Geoffrey Odle, Personal Representative of the Estate of Floyd L. Odle, Deceased v. Indiana Dept. of State Revenue, a 9-page opinion, Sr. Judge Fisher writes:

The Estate of Floyd L. Odle through its personal representative, Geoffrey Odle, appeals the Hamilton Superior Court No. 1’s (probate court) determination that the beneficiaries under Floyd’s will were properly classified as Class B and C transferees for Indiana inheritance tax purposes. In challenging the probate court’s determination, the Estate contends that the classification of beneficiaries for purposes of Indiana’s inheritance tax scheme violates Indiana’s Constitution Article 1, Sections 1, 12, 23, and 35 and Article 4, Section 22.1 The Court affirms.

Posted by Marcia Oddi on June 28, 2013 01:59 PM
Posted to Ind. Tax Ct. Decisions