Legal Opinion
Carter v. Olsen
Tennessee Supreme Court
Decided October 11, 1983PublishedCited by 4 opinions
1Opinion of the Court
OPINION
DROWOTA, Justice.
The Defendant, Martha B. Olsen, Commissioner of Revenue, appeals from a final order of the Chancery Court restraining her from collecting inheritance taxes on the estate of Harry Lee Carter, deceased.
Harry Carter died on January 27, 1977, leaving an estate containing 48,100 acres of timber property in Franklin County, Tennessee. At the time of his death, he was a resident of Texas. He owned no tangible personal property within Tennessee. The Plaintiffs, ancillary administrators of the Tennessee portion of the Carter estate, duly filed an inheritance tax return for the…
2Cases cited6 opinions
- Bracey v. WoodsTennessee Supreme Court · 1978
- Fentress County Bank v. HoltTennessee Supreme Court · 1976
- Southern Express Co. v. PattersonTennessee Supreme Court · 1909
- Alexander v. HendersonTennessee Supreme Court · 1900
- Barret v. OlsenTennessee Supreme Court · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Southwest Williamson County Community Ass'n v. SaltsmanCourt of Appeals of Tennessee · 2001
- State Ex Rel. Commissioner of the Department of Transportation v. ThomasCourt of Appeals of Tennessee · 2010
- Jim Hammond, Sheriff of Hamilton County v. Chris HarveyTennessee Supreme Court · 2013
- Angel v. JacksonTennessee Supreme Court · 1987