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Tax court affirms classification of beneficiaries

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A Hamilton County judge correctly classified beneficiaries as Class B and Class C transferees, subjecting them to higher taxes under Indiana’s inheritance tax, the Indiana Tax Court ruled Friday.

Tax Court Senior Judge Thomas Fisher affirmed the probate court ruling in Geoffrey Odle, Personal Representative of the Estate of Floyd L. Odle, Deceased v. Indiana Dept. of State Revenue, 49T10-1210-TA-61, in which the beneficiaries are nephews, great-nieces and great-nephews. Floyd Odle and his late wife had no children, according to the record.

The estate paid inheritance taxes with beneficiaries classified as Class B or Class C transferees, but then filed a refund claim with the Department of Revenue, arguing the beneficiaries should have been classified as Class A transferees. The claim was denied the same day and later affirmed by a probate court.

Fisher rejected the estate’s argument that Indiana’s inheritance tax, which will be eliminated July 1, was a scheme that violated Article 1, Section 12 and Article 4, Section 22 of the Indiana Constitution.

"The Estate has not demonstrated that the inheritance tax classification scheme violates Section 12 by imposing inequitable administration costs and remedies," Fisher wrote. The estate also failed to establish the tax classification statutes were “special laws” on taxation in violation of Section 22.

"For the above-stated reasons, the Court affirms the probate court’s determination that Floyd’s beneficiaries were properly classified as Class B and C transferees for Indiana inheritance tax purposes."

 

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  1. I just wanted to point out that Congressman Jim Sensenbrenner, Senator Feinstein, former Senate majority leader Bill Frist, and former attorney general John Ashcroft are responsible for this rubbish. We need to keep a eye on these corrupt, arrogant, and incompetent fools.

  2. Well I guess our politicians have decided to give these idiot federal prosecutors unlimited power. Now if I guy bounces a fifty-dollar check, the U.S. attorney can intentionally wait for twenty-five years or so and have the check swabbed for DNA and file charges. These power hungry federal prosecutors now have unlimited power to mess with people. we can thank Wisconsin's Jim Sensenbrenner and Diane Feinstein, John Achcroft and Bill Frist for this one. Way to go, idiots.

  3. I wonder if the USSR had electronic voting machines that changed the ballot after it was cast? Oh well, at least we have a free media serving as vicious watchdog and exposing all of the rot in the system! (Insert rimshot)

  4. Jose, you are assuming those in power do not wish to be totalitarian. My experience has convinced me otherwise. Constitutionalists are nearly as rare as hens teeth among the powerbrokers "managing" us for The Glorious State. Oh, and your point is dead on, el correcta mundo. Keep the Founders’ (1791 & 1851) vision alive, my friend, even if most all others, and especially the ruling junta, chase only power and money (i.e. mammon)

  5. Hypocrisy in high places, absolute immunity handed out like Halloween treats (it is the stuff of which tyranny is made) and the belief that government agents are above the constitutions and cannot be held responsible for mere citizen is killing, perhaps has killed, The Republic. And yet those same power drunk statists just reel on down the hallway toward bureaucratic fascism.

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