BUCHANAN, Chief Judge.
CASE SUMMARY
Defendants-appellants, State of Indiana, Indiana State Department of Revenue, and Indiana State Board of Tax Commissioners (the State), appeal from a judgment reversing a denial by the Indiana Department of Revenue of a request for an estate tax refund, claiming lack of jurisdiction and trial court error in exempting from Indiana estate tax the intangible personal property of a non-resident decedent because of reciprocity...
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