FISHER, J.
The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Jasper Circuit Court's (probate court) order determining the Indiana inheritance tax liability of the Estate of Marjean M. Ogle (Estate). The issue before this Court is whether the probate court erred when it determined the Estate's inheritance tax liability.
FACTS AND PROCEDURAL HISTORY
Marjean M. Ogle died on April 13, 2008. On October 20, 2008...
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