[DOWNLOAD] "Indiana Dept. State Revenue v. Kitchin" by In Banc No. 17849 Appellate Court of Indiana * Book PDF Kindle ePub Free

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• Title: Indiana Dept. State Revenue v. Kitchin
• Author : In Banc No. 17849 Appellate Court of Indiana
• Release Date : January 24, 1949
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 59 KB

Description

DRAPER, Judge. The appellee Kitchin was appointed administrator with the will annexed, of the estate of one Douglas. Shortly after his appointment as such administrator by the Circuit Court of Decatur County, a suit was instituted in that court against him as such administrator, and against several others who had been favored by the will, by which suit several of the testator's relatives who had not been generously provided for, sought to invalidate the will and to revoke the probate thereof on the ground that the testator was of unsound mind, and that the will was unduly executed. No other issues were therein presented and no other relief was sought. That litigation was venued to the Bartholomew Circuit Court, and it was there adJudged in that case that the testator was of sound mind and the will was valid. The judgment of the court further recites: 'That the plaintiff, * * * have and recover of and from the defendant, Hal T. Kitchin, Administrator with the will annexed, the sum of Thirteen Thousand ($13,000.00) Dollars, the same ordered paid within 15 days from this date, and to be as expenses incurred in sustaining said last will and codicil and to be in full and complete settlement of all the interests of the said plaintiffs in and to the real and personal estate of the said Albert V. Douglas, deceased, and of any and all claims held by said parties, or either of them, against the said estate, * * *. Judgment is now rendered accordingly and upon the said agreement.' The administrator promptly discharged the judgment by the payment of $13,000 to the Clerk of the Bartholomew Circuit Court, who in turn paid it to the attorney of record for the plaintiff-contestors the same day. Thereafter such proceedings were had for the determination of inheritance taxes as that an order was entered whereby the Circuit Court of Decatur County determined the value of the estate and allowed a deduction of $13,000 on account of the payment of said judgment, and the tax was determined on the basis of that deduction.

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