Estate of Salter v. Commissioner

GODBOLD, Circuit Judge,

specially concurring:

I concur in the result, but my reasoning is different.

Judge Coleman discusses the relatively recent Mississippi Supreme Court decision of Morman v. Thornhill, 240 So.2d 258 (Miss., 1970), and says that “[w]e are unable to detect any material difference between the Morman will and the Salter will.” I agree with this description of Morman. Two older cases by the Mississippi Supreme Court, Cross v. O’Cavanagh, 198 Miss. 137, 21 So.2d 473 (1945) (discussed by Judge Coleman) and Frierson v. Moorhead, 211 Miss. 811, 51 So.2d 925 (1951), construed claims…