Indiana Court of Appeals July 22, 1981, 2-1180A368 (Estate of Martindale v. Estate of Martindale)

SHIELDS, Judge.

The Indiana Department of Revenue, Inheritance Tax Division (hereinafter Department) appeals the trial court’s denial of the Department’s petition to redetermine the amount of inheritance tax due and owing from the estate of Lucile C. Martindale (Lucile).

We affirm.

The facts are not in dispute. Elijah B. Martindale died testate on October 21,1967.