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Tax return doesn't require attached appraisal

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Indiana code doesn't require an estate to file an appraisal with its inheritance tax return, the Indiana Tax Court decided in two opinions handed down Wednesday.

At issue in IndianaDept. of State Revenue, Inheritance Tax Division v. Estate of Doris K. Parker, deceased,  No. 49T10-0812-TA-72, and Ind. Dept. of State Revenue, Inheritance Tax Div. v. The Estate of Marjean M. Ogle, No. 49T10-0906-TA-30, the Department of State Revenue appealed probate court determinations of inheritance tax liability. The department claimed the estates were required to file an appraisal by a licensed appraiser with their tax returns under Indiana Code Section 6-4.1-4-1.

In Parker, Doris Parker's estate filed its inheritance tax return reporting the fair market value of Parker's life estates, and the total fair market value of a family farm. That included nearly $70,000 in improvements Parker's daughter Willa Dean had made to the property. The estate didn't attach a formal appraisal to the return and the probate court held only the value of Parker's life estates were subject to the tax.

In Ogle, Marjean Ogle's estate attached an appraisal prepared by a local real estate broker.

I.C. Section 6-4.1-4-1 doesn't require an estate to get an appraisal valuing its assets at the fair market value, nor does it require an estate to file the appraisal with its inheritance tax return, concluded Judge Thomas Fisher. The judge disagreed with the department's claim that its regulation 45 IAC 4.1-4-3, which requires a formal appraisal by a licensed appraiser, should be enforced because it clarifies the statute. That regulation doesn't state that an estate must get and then submit the appraisal with its tax return.

"If the legislature had intended for the Estate to substantiate its own opinion as to the fair market value of its assets by attaching an appraisal to its return, it would have stated as much," he wrote in Parker.

Judge Fisher also ruled the probate court erred in holding that only the value of Parker's life estates were subject to the inheritance tax, and erred by deducting the monetary value of the improvements Willa Dean made to the farm while living there in computing the estate's tax liability. The judge remanded Parker for calculation of the proper amount of inheritance tax and interest.

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  1. Some are above the law in Indiana. Some lined up with Lodges have controlled power in the state since the 1920s when the Klan ruled Indiana. Consider the comments at this post and note the international h.q. in Indianapolis. http://www.theindianalawyer.com/human-trafficking-rising-in-indiana/PARAMS/article/42468. Brave journalists need to take this child torturing, above the law and antimarriage cult on just like The Globe courageously took on Cardinal Law. Are there any brave Hoosier journalists?

  2. I am nearing 66 years old..... I have no interest in contacting anyone. All I need to have is a nationality....a REAL Birthday...... the place U was born...... my soul will never be at peace. I have lived my life without identity.... if anyone can help me please contact me.

  3. This is the dissent discussed in the comment below. See comments on that story for an amazing discussion of likely judicial corruption of some kind, the rejection of the rule of law at the very least. http://www.theindianalawyer.com/justices-deny-transfer-to-child-custody-case/PARAMS/article/42774#comment

  4. That means much to me, thank you. My own communion, to which I came in my 30's from a protestant evangelical background, refuses to so affirm me, the Bishop's courtiers all saying, when it matters, that they defer to the state, and trust that the state would not be wrong as to me. (LIttle did I know that is the most common modernist catholic position on the state -- at least when the state acts consistent with the philosophy of the democrat party). I asked my RCC pastor to stand with me before the Examiners after they demanded that I disavow God's law on the record .... he refused, saying the Bishop would not allow it. I filed all of my file in the open in federal court so the Bishop's men could see what had been done ... they refused to look. (But the 7th Cir and federal judge Theresa Springmann gave me the honor of admission after so reading, even though ISC had denied me, rendering me a very rare bird). Such affirmation from a fellow believer as you have done here has been rare for me, and that dearth of solidarity, and the economic pain visited upon my wife and five children, have been the hardest part of the struggle. They did indeed banish me, for life, and so, in substance did the the Diocese, which treated me like a pariah, but thanks to this ezine ... and this is simply amazing to me .... because of this ezine I am not silenced. This ezine allowing us to speak to the corruption that the former chief "justice" left behind, yet embedded in his systems when he retired ... the openness to discuss that corruption (like that revealed in the recent whistleblowing dissent by courageous Justice David and fresh breath of air Chief Justice Rush,) is a great example of the First Amendment at work. I will not be silenced as long as this tree falling in the wood can be heard. The Hoosier Judiciary has deep seated problems, generational corruption, ideological corruption. Many cases demonstrate this. It must be spotlighted. The corrupted system has no hold on me now, none. I have survived their best shots. It is now my time to not be silent. To the Glory of God, and for the good of man's law. (It almost always works that way as to the true law, as I explained the bar examiners -- who refused to follow even their own statutory law and violated core organic law when banishing me for life -- actually revealing themselves to be lawless.)

  5. to answer your questions, you would still be practicing law and its very sad because we need lawyers like you to stand up for the little guy who have no voice. You probably were a threat to them and they didnt know how to handle the truth and did not want anyone to "rock the boat" so instead of allowing you to keep praticing they banished you, silenced you , the cowards that they are.

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