Clark Ex Rel. Estate of Clark v. South Carolina Tax Commission

Littlejohn, Justice.

The Tax Commission appeals from a circuit court order directing it to redetermine an assessed deficiency in plaintiff’s South Carolina estate tax liability.

Joseph R. Clark, Sr., died testate on March 17, 1969. His widow, Dorothy Napier Clark, was primary beneficiary under Clark’s will. As his executrix, she is plaintiff and respondent in this action.

Section 2056 of the Internal Revenue Code ("I. R. C.”), 26 U. S. C. A. § 2056, provides in general that, for federal estate tax purposes, the value of propertjr passing to a surviving spouse may be deducted from the value of…