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Tuesday, November 08, 2016

Ind. Decisions - Tax Court posts one, decided Monday, re inheritance tax

In Indiana Department of State Revenue, Inheritance Tax Division v. The Estate of Orville J. Rauch, a 12-page opinion, Judge Wentworth writes:

The Indiana Department of State Revenue, Inheritance Tax Division appeals the Jasper Circuit Court’s (Probate Court) order determining the inheritance tax liability of The Estate of Orville J. Rauch. The Department asserts that the Probate Court erred when it decided that beneficiaries Robert and Claudia Wandless were Class A transferees because they had an in loco parentis relationship with the deceased. The Court affirms. * * *

On appeal, the Department contends that the Probate Court erred in finding that Orville had an in loco parentis relationship with Claudia and Robert and thus erred in granting them Class A Transferee status. (See Appellant’s Br. at 14.) The Department reasons 1) that Orville’s behavior was inconsistent with the plain meaning of the term “in loco parentis,” having neither taken the place of Claudia and Robert’s natural parents nor assumed the legal rights, duties, and responsibilities of a parent; and 2) that the facts show that Orville was their friend, not a parent. * * *

For the reasons stated above, the Court affirms the Probate Court’s order that Claudia and Robert Wandless had an in loco parentis relationship with the deceased, Orville J. Rauch, from before they were 15 years old until his death and are thus Class A transferees regarding the inheritance tax liability of his estate.

Posted by Marcia Oddi on November 8, 2016 03:23 PM
Posted to Ind. Tax Ct. Decisions