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ATTORNEYS FOR ATTORNEY FOR APPELLANT/CROSS-APPELLEE: APPELLEE/CROSS-APPELLANT: GREGORY F. ZOELLER JEFFREY B. KOLB ATTORNEY GENERAL OF INDIANA EMISON DOOLITTLE KOLB & KRISTEN M. KEMP ROELLGEN LLP NANCY M. HAUPTMAN Vincennes, IN DEPUTY ATTORNEYS GENERAL Indianapolis, IN ______________________________________________________________________

FILED
of the supreme court, court of appeals and tax court

Dec 07 2010, 2:18 pm

IN THE INDIANA TAX COURT
INDIANA DEPARTMENT OF STATE REVENUE, INHERITANCE TAX DIVISION,

CLERK

______________________________________________________________________ ) ) ) ) Appellant/Cross-Appellee, ) ) Cause No. 49T10-0909-TA-49 v. ) ) IN RE: ESTATE OF BERNARD A. ) DAUGHERTY, DECEASED, ) ) Appellee/Cross-Appellant. ) ______________________________________________________________________ ON APPEAL FROM THE KNOX CIRCUIT COURT The Honorable Sherry L. Biddinger Gregg, Judge Case No. 42C01-0712-EU-102 FOR PUBLICATION December 7, 2010 FISHER, J. The Indiana Department of State Revenue, Inheritance Tax Division

(Department) appeals the Knox Circuit Court's (probate court) order determining the inheritance tax liability of the Estate of Bernard A. Daugherty (Estate). The Estate has filed a cross-appeal. These appeals present three issues for the Court's review:

I. Whether the probate court erred in denying the Estate's motion to dismiss; II. Whether the probate court's conclusion that it lacked subject matter jurisdiction over the Estate's counterclaim was in error; and III. Whether the probate court erred in approving twelve deductions for farming-related expenses pursuant to Indiana Code

Download Indiana Dept. of Revenue v. Estate of Bernard A. Daugherty.pdf

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