Estes v. Estes

¶22. I respectfully dissent from the majority’s opinion. I submit that the chancellor erred by failing to make a finding regarding the final accounting of Estes’s estate before reducing the gross estate by the widow’s allowance and the expenses of the estate. However, I find no evidence in the record that the chancellor abused his discretion in awarding Young a $12,000 widow’s allowance or in determining the date-of-death value of Young’s *1229property. Therefore, I would reverse the chancery court’s judgment in part and affirm in part.

¶ 23. The record reflects that Estes died testate on May 18,…