Tidwell v. Collins

OPINION

HENRY, Justice.

This suit in chancery seeks a refund of state inheritance taxes paid under protest. The Chancery Court at Knoxville held in favor of taxpayers and the Commissioner of Revenue has perfected an appeal.

I

Plaintiffs, co-executors of the estate of Milton Collins, brought suit against George M. Tidwell, in his official capacity as Commissioner of Revenue of the State of Tennessee.

In the preparation and submission of the State inheritance tax return, they valued the life estate of a seventy-seven year old female beneficiary at a figure which was substantially increased by the…