Hussey v. Jackson

OPINION

HARBISON, Chief Judge.

The issue in this case is whether the intangible assets of the estate of Edith Martin, deceased, are subject to the Tennessee inheritance tax. The executrix of her estate insists that the decedent was domiciled in Florida, although she had lived in Tennessee for the last twelve years of her life, and that the only assets which Tennessee could properly tax upon her death were a small amount of tangible personal properly situated in Nashville, Tennessee. The chancellor held that the principal assets of the estate were taxable in Tennessee, holding that the deceased…