Collins v. McCanless

This suit was brought to recover part of an inheritance tax paid under protest. Part of the relief sought was granted. Both sides appealed.

The complainants’ intestate, N. J. Collins, died in Chattanooga in February, 1941, leaving a considerable estate. Among other assets, there were found in safety deposit boxes rented by him $115,000 in bonds of various sorts. After his death, the attorney for the administrators prepared the report for the Commissioner of Finance and Taxation required by the inheritance tax laws. In this report there were included the $115,000 of bonds ■ aforesaid. The…