Indiana Tax Court June 17, 1994, 49T10-9310-TA-00086 (Estate of Hibbs v. Indiana Department of State Revenue, Inheritance Tax Division)

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FISHER, Judge.

Bank One Indianapolis, N.A. (Bank One), as personal representative of the Estate of Eugene B. Hibbs (the Estate), appeals the Marion County Superior Court, Probate Division’s (the Probate Court) Oetober 1993 judgment redetermining the Estate’s Indiana inheritance tax liability.