King v. South Carolina Tax Commission

Lewis, Justice.

This action for declaratory judgment involves the construction of the will of Leonard S. King, deceased, to determine the nature of the estate devised therein to his wife, Mrs. Florrie B. King.

Mr. King left an estate subject to the South Carolina estate taxes. Mrs. King, as executrix of her husband’s will, filed an estate tax return with the South Carolina Tax Commission in which she claimed the marital deduction provided for by Section 65-455 of the 1962 Code of Laws. The deduction was claimed on the basis that her husband’s will devised to her a fee simple, noil-terminable,…