FISHER, Judge.
Virgil D. Baldwin (Baldwin) died on December 11, 1991. On May 17, 1993, Mary K. Schroeder and Eugene N. Schroeder (the Schroeders), as personal representatives of Baldwin's Estate (the Estate), filed a petition to waive the filing of an Indiana Inheritance Tax return with the Marion County Superior Court, Probate Division (the Probate Court). On February 22, 1994, the Probate Court issued an order stating that the Estate did not owe Indiana Inheritance...
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