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INDIANA DEPARTMENT OF STATE REVENUE v. ESTATE OF HUNGATE

No. 1-481A115.

426 N.E.2d 433 (1981)

INDIANA DEPARTMENT OF STATE REVENUE, Inheritance Tax Division, Appellant (Petitioner below), v. ESTATE OF Lola B. HUNGATE, Deceased, Appellee (Respondent below).

Court of Appeals of Indiana, First District.

Transfer Denied November 6, 1981.

Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen., Wm. Eric Brodt, Deputy Atty. Gen., Indianapolis, for appellant.

Arthur W. Banta, Geoffrey P. Gooch, Krieg, Devault, Alexander & Capehart, Indianapolis, for appellee.

ROBERTSON, Judge.

The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the decision finding that the assets of a trust were not included in the estate of Lola B. Hungate (Hungate).

We reverse.

Hungate was the beneficiary of a trust established by her husband, Vivian Beryl Hungate, in his will. The trust gave Hungate a general power of appointment as well as the right to invade the corpus of the trust. The relevant...

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