FILED Mar 24 2020, 9:37 am CLERK Indiana Supreme Court Court of Appeals and Tax Court ATTORNEYS FOR APPELLANT ATTORNEYS FOR APPELLEE Karl L. Mulvaney Mark D. Hassler Gregory J. Duncan Jacob H. Miller Nana Quay-Smith Hassler Kondras Miller, LLP Bingham Greenebaum Doll, LLP Terre Haute, Indiana Indianapolis, Indiana Gerald H. McGlone Terre Haute, Indiana IN THE COURT OF APPEALS OF INDIANA In the Matter of the Revocable March 24, 2020 Trust Agreement Created by the Court of Appeals Case No. Settlor, Anil Kumar Sarkar 19A-TR-1814 Dipa Sarkar, Appeal from the Vigo Superior Court Appellant-Petitioner, The Honorable Sarah K. Mullican, v. Judge Trial Court Cause No. Anuradha (“Mili”) Sarkar 84D03-1503-TR-1438 Naugle, Appellee-Respondent. Riley, Judge. Court of Appeals of Indiana | Opinion 19A-TR-1814 | March 24, 2020 Page 1 of 21 STATEMENT OF THE CASE [1] Appellant-Petitioner, Dipa Sarkar (Dipa), appeals the trial court’s findings of facts and conclusions thereon in favor of Appellee-Respondent, Anuradha Sarkar Naugle (Mili), concluding that the revocable trust was not created in contemplation of death and for the purpose of defeating Dipa’s spousal elective share. [2] We affirm. ISSUE [3] Dipa presents this court with one issue on appeal, which we restate as: Whether a surviving spouse can satisfy her election to take against the will of her deceased husband when he transferred the majority of his assets into a revocable trust. FACTS AND PROCEDURAL HISTORY [4] Dipa is the surviving spouse of Anil Sarkar (Anil), who died on February 24, 2015. Dipa and Anil were married in 1958 in India, where they attended medical school, and remained married for fifty-six years until Anil’s death. At the time of their marriage, Anil was a widower with two children from his previous marriage, Ashoke Sarkar (Ashoke) and Mili. Dipa and Anil had one child together, Rumu Sarkar (Rumu). They immigrated to the United States to complete their medical residencies in pathology and became permanent residents in 1961. Dipa and Anil brought Rumu with them to the United States, while Ashoke and Mili remained in India for many years. Court of Appeals of Indiana | Opinion 19A-TR-1814 | March 24, 2020 Page 2 of 21 [5] In 1969, Dipa became the laboratory director at Mary Sherman Hospital in Terre Haute, Indiana, while Anil became the laboratory director at Clay County Hospital. Anil created the Sarkar Medical Corporation, which received the couple’s salaries and provided a profit-sharing plan. Both Dipa and Anil retired in 1990 due to Anil’s poor health. [6] Beginning in the 1970’s and continuing throughout their marriage, Dipa and Anil kept separate bank accounts, pension plan accounts, and investment accounts. Anil spent a big part of his income on his extended family in India. He took care of his parents and their farm; he built homes for his eight living siblings as well as a school and latrines for the village, in addition to gifts and supplies. Anil also financially supported Ashoke and Mili as adults, while Dipa paid for Rumu’s expenses and education. [7] In ...
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