First Nat. Bank v. McCanless

This suit was brought by the executor of Mrs. Clara H. Bobertson,’who died in Memphis on June 13, 1942, to recover an alleged excessive charge by way of inheritance tax which was exacted of the complainant by the Commissioner of Finance and Taxation. There was a decree below for the executor, from which the commissioner has appealed.

Mrs. Bobertson left a will b:y which she gave the bulk of her estate to her husband. He died some forty-nine days before she did. He left as his issue an only daughter, Mrs. Louise B. Wilbourn. ¡She was the daughter of Mr. Bobertson by a previous marriage. She…