Commerce Union Bank v. Albert

Mr. Chíbe- Justice Neil

delivered the opinion of the Court.,, The :executors- and trustees under the will of Sydney Albert,; deceased, by petition to the Judge of the County Court seek to recover the sum of $3,429.12 from Mrs. Peggy Albert,'’who is the widow' of Sydney Albert, deceased. The"sum of money, claimed to be due and owing, is her contribution to the Federal Estate Tax and Tennessee Inheritance Tax upon property which came into her hands as the widow of Sydney-Albert.

The case is before this Court on a stipulation of facts, as.follows: The-rCommerce Union Bank and Louis. Albert are the…