Third National Bank in Nashville v. Cotten

OPINION

FONES, Chief Justice.

This case presents the question of how federal estate and state inheritance taxes are to be apportioned when the widow *332elects to take against the will of her late husband.

Appellees, who are the nieces and nephews of the testator, Allen G. Grizzard, and beneficiaries under his will, brought this lawsuit against appellant, executor of the testator’s estate, alleging, inter alia, that appellant had wrongfully failed to charge the dissenting widow’s statutory share of her late husband’s estate with a portion of the federal estate and state inheritance taxes. Appellees…