In re Estate of Quackenbush, 926 N.E.2d 127 (Ind. Tax Ct. 2010)

(IN Dept. of Rev. properly classified trust beneficiary as Class C transferee under Ind. Code Sec. 6-4.1-1-3 for inheritance tax purposes; beneficiary (who was the biological grandchild of the decedent and also a trust beneficiary) was given up for adoption before becoming emancipated during lifetime of biological grandfather). 

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