Legal Opinion
Mercy v. Olsen
Tennessee Supreme Court
Decided June 4, 1984PublishedCited by 9 opinions
1Opinion of the Court
OPINION
BROCK, Justice.
This is an inheritance tax ease which raises issues concerning the treatment of life insurance proceeds and transfers made within the three year period prior to the decedent’s death. The executrix of the estate brought suit against the Commissioner of Revenue to recover the disputed inheritance taxes. The Chancellor granted the Commissioner’s motion for summary judgment and dismissed the complaint. The plaintiff now appeals the order of dismissal.
On April 12, 1979, the decedent, L. George Mercy, created an irrevocable trust naming his wife and three children as…
2Cases cited8 opinions
- Oliver v. KingTennessee Supreme Court · 1981
- Estate of Jane B. Ceppi, Deceased. Peter B. Ceppi v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1983
- Hamilton Nat. Bank v. McCanlessTennessee Supreme Court · 1940
- Barry v. WoodsTennessee Supreme Court · 1980
- In Re Estate of Morris R. Silverman. Avrum Silverman v. Commissioner of Internal Revenue, Defendant-RespondentCourt of Appeals for the Second Circuit · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Tennessee Manufactured Housing Ass'n v. Metropolitan Government of NashvilleCourt of Appeals of Tennessee · 1990
- Computer Shoppe, Inc. v. StateCourt of Appeals of Tennessee · 1989
- Ray Ex Rel. Holman v. BIC Corp.Tennessee Supreme Court · 1996
- Mid-South Indoor Horse Racing, Inc. v. Tennessee State Racing CommissionCourt of Appeals of Tennessee · 1990
- Cobb v. Shelby County Board of CommissionersTennessee Supreme Court · 1989
4 more not listed; retrieve them via the Exa API.