Williams, Com'r. v. McFarland

The bill in this cause was filed by the Commissioner of Finance and Taxation of the State of Tennessee against the executors of the will of L. B. McFarland, who died a resident of Shelby County on March 28, 1926, to collect the inheritance tax due from said estate.

The question presented on this appeal is whether the State may now collect the tax due on the remainder estate, possession of which estate is postponed by the will until the death of testator’s widow as life tenant, or whether the State must wait until the falling in of. the life estate to collect said tax.

It is conceded for the…