The Estate of Noel C. Hunt, III, H. Wayne Grant v. Trisha L. Jolley Hunt

OPINION

in which ALAN E. HIGHERS, P.J., W.S., and HOLLY M. KIRBY, J., joined.

Appellant Estate sought declaratory judgment against Appellee widow for return of proceeds from the widow and Decedent’s jointly filed federal and state tax returns. The Estate contends that, under an Antenuptial Agreement entered by and between Decedent and Appellee, the income tax refunds were Decedent’s separate property, which thus belong to the Estate. Appellee widow contends that the filing of a joint tax return transmuted the separate property into marital property and, in the alternative, that a tenancy by the…