Indiana Department of Revenue v. Estate of Parker, 924 N.E.2d 230 (Ind. Tax Ct. 2010)

(while estate not required by statute to file an appraisal with estate's tax return with respect to farmland of decedent, value of farm for inheritance tax purposes if farm's fair market value rather than life estate value; decedent died holding a retained life estate in the property and transferred full value of farm to children at death).