Alexandria National Bank v. Thomas

This proceeding for a declaratory judgment and injunctive relief was filed in the court below by Jane Colton Thomas, appellee herein, asking the court to hold (1) that the statutory share distributable to her as the result of her election to take against the will of her deceased husband is not to be charged with any part of the Federal estate tax imposed on the decedent’s estate, and (2) that she is entitled to receive one-third of the income earned on the personal assets of the estate during the period of administration.

The basic facts are not in dispute. Henry P. Thomas, of Alexandria,…