Succession of Edenborn v. Flournoy

PONDER, Justice.

The executors sought by rule to have the Succession of Mrs. Sarah Edenborn adjudicated free and clear of the estate transfer tax imposed by Act No. 119 of the legislature of 1932 on the ground that this act of the legislature had become ineffective and invalid. The judgment of the lower court was adverse to the executors, and they have appealed.

On this appeal, the executors contend that Act No. 119 of 1932 was made applicable to and confined to the Federal Revenue Act of 1926, and, inasmuch as the Federal Revenue Act of 1926 was repealed by Congress when it enacted the Federal…