Fidelity & Deposit Co. v. Crenshaw
Tennessee Supreme Court
FROM SHELBY. Appeal from, the Chancery Court of Shelby County. — ■ P. H. Heiskell, Chancellor.
1Opinion of the CourtJustice Neil
The controversy in this case arises over the collection of an inheritance tax out of the estate of Fred A. Hessig.
The deceased, at the time of his death, was a resident and citizen of Kentucky, hut had on deposit in the Mercantile Bank in the city of Memphis $17,000. His brother, Herman T. Hessig, qualified as his administrator both in Kentucky and Tennessee. Under the laws of Kentucky the mother of decedent was his sole dis-tributee. If the estate should be held to pass under the 1 aws of Tennessee, his brother, Herman T. Hessig, *609would take one-half of the estate. On the theory that the said…
2Cases cited14 opinions
- State v. DalrympleCourt of Appeals of Maryland · 1889
- In Re the Appraisal for Taxation of the Estate of HoudayerNew York Court of Appeals · 1896
- Matter of Estate of RomaineNew York Court of Appeals · 1891
- Bigham v. KistlerSupreme Court of Georgia · 1901
- Keith v. AlgerTennessee Supreme Court · 1904
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