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ATTORNEYS FOR APPELLANT: ATTORNEYS FOR APPELLEE: GREGORY F. ZOELLER WILLIAM W. BARRETT ATTORNEY GENERAL OF INDIANA DANIEL J. PAUL KRISTEN M. KEMP WILLIAMS BARRETT & DEPUTY ATTORNEY GENERAL WILKOWSKI, LLP Indianapolis, IN Greenwood, IN _____________________________________________________________________

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

FILED
Jul 22 2010, 12:10 pm
of the supreme court, court of appeals and tax court

_____________________________________________________________________ CLERK ) ) ) Appellant, ) ) Cause No. 49T10-0811-TA-62 v. ) ) IN RE: ESTATE OF KATHERINE S. ) BOEHLE, DECEASED, ) ) Appellee. ) ____________________________________________________________________ ON APPEAL FROM THE MARION SUPERIOR COURT PROBATE DIVISION The Honorable Charles J. Deiter, Judge Case No. 49D08-0612-ES-049656 FOR PUBLICATION July 22, 2010 FISHER, J. The Indiana Department of State Revenue, Inheritance Tax Division

(Department) appeals the Marion Superior Court Probate Divisions (probate court) denial of its motion to correct error. The issue for review, as restated by the Court, is whether the probate court erred in determining the Estates inheritance tax liability. FACTS AND PROCEDURAL HISTORY On November 15, 2006, Katherine S. Boehle (Katherine) died testate; she was

survived by her son, Dale V. Boehle (Dale), and her nephew, Mark Oakley (Mark). At the time of his mothers death, Dale, a 56 year-old adult with Down Syndrome, was residing in an assisted living facility. (See Appellants App., Ex. C at 25; Ex. D at 2; Ex. J

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