Commercial National Bank v. Arkansas Children's Hospital

JOHN A. Fogleman, Justice.

This case involves the question whether, in making distribution of testamentary bequests made by Polly M. Thomas, deceased, the executor should apportion a part of the burden of the federal estate tax against a bequest to Arkansas Children’s Hospital, a public hospital not for profit.1 The executor contends that it should, relying on Ark. Stat. Ann. § 63-150 (Repl. 1971). On the other hand appellee and amicus curiae contend that the Children’s Hospital is relieved of any part of the burden because of the provisions of Ark. Stat. Ann. § 63-151 (a) (Repl. 1971). We…