Hickox v. Boyd

Mu. Justice Bukuett,

delivered the opinion of the Court.

We find in the record a succinct, well stated memorandum of the Chancellor, which we adopt as ours in deciding this case. This memorandum is:

“This is a suit to recover a portion of the inheritance tax paid under protest to the State of Tennessee by the complainant as executor of the estate of Louise P. Er-skine.

“Louise P. Erskine, a citizen and resident of Shelby County, Tennessee, died testate in said county, and the complianant was appointed executor of her estate on December 17, 1956. ■ On July 3, 1957, the complainant as such executor…