Legal Opinion
Woods v. Campbell
Tennessee Supreme Court
Decided July 9, 1979PublishedCited by 2 opinions
1Opinion of the Court
*452OPINION
HARBISON, Justice.
This action was instituted by. the Executors of the estate of Mrs. Nell C. Jeffords to recover funds paid under protest under the Tennessee Estate Tax Law, T.C.A. §§ 30-1701 et seq. The Chancellor allowed recovery, and the Commissioner of Revenue has appealed. We sustain the assignments of error, reverse the judgment below and dismiss the suit.
The case involves the interplay between the Tennessee Inheritance Tax, T.C.A. §§ 30-1601 et seq., particularly the provisions with reference to credit for taxes on previous transfers, T.C.A. § 30-1612, and the state tax credit…
2Cases cited5 opinions
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Estate of FaskenCalifornia Supreme Court · 1977
- Bank of Commerce & Trust Co. v. McLemoreTennessee Supreme Court · 1931
- Fluornoy v. CallawayCalifornia Court of Appeal · 1968
- McReynolds v. TidwellTennessee Supreme Court · 1972
3Cited by2 opinions
- Barnett v. Comm. of Revenue Services, No. Cv 01 0511923s (Aug. 14, 2002)Connecticut Superior Court · 2002
- Estate of Joseph Owen Boote, Jr., Helen Boote Shivers and Linda Boote, Co-Executors v. Richard H. Roberts, Commissioner, Tennessee Department of RevenueCourt of Appeals of Tennessee · 2013