Estate of Smith v. Smith

CHANDLER, Justice,

for the Court:

¶ 1. This case has been before an appellate court three times. In In re Estate of Smith, 891 So.2d 811 (Miss.2005), this Court issued an opinion holding that tax liability should be based on the taxable estate rather than the gross estate, and remanded the case to the chancery court to determine the amount of tax liability each party owed. Then, in Davis v. Smith, 922 So. 2d 814 (Miss.Ct.App.2005), the Mississippi Court of Appeals determined that Raymond Smith (Raymond) held a life estate in the Tate County Farm on which he resided.

¶ 2. After this Court…