Indiana Department of State Revenue v. Estate of Daugherty, 938 N.E.2d 315 (Ind. Tax. Ct. 2010)

(certain farm-related expenses incurred during administration of decedent's estate deductible for inheritance tax purposes because they were incurred to maintain, preserve and repair the farming assets; other expenditures were incurred while operating the farming business and are not deductible by the estate). 

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