Estate of Neterer, et al. v. Indiana Department of Revenue, 956 N.E.2d 1214 (IN Tax Ct. 2011)

(for state inheritance tax purposes, court upheld probate court's valuation of decedent's one-half interest in real estate; valuation of decedent's interest properly reduced to reflect decedent's one-half interest, but estate not entitled to aggregate discount of 30% to reflect lack of marketability and lack of control discount).