Estate of Williams v. Huddleston

OPINION

REID, Justice.

This case presents for review the decision of the Court of Appeals that where the surviving spouse has elected against the decedent’s will and taken the statutory elective share the maximum allowable deduction for Tennessee inheritance tax purposes is the value of the elective share less an amount equal to one-third of the decedent’s secured debts. That decision is reversed, and the judgment of the trial court that the entire value of the elective share qualifies for the marital deduction is reinstated.

THE CASE

The decedent, Atlas Duncan Williams, died testate a resident…