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RIGBY v. CLAYTON

No. 444.

164 S.E.2d 7 (1968)

274 N.C. 465

Mary Sue RIGBY, Executrix under the Will of Dan Williams Rigby, and Mary Sue Rigby, Individually v. I. L. CLAYTON, Commissioner of Revenue of North Carolina.

Supreme Court of North Carolina.

November 20, 1968.

Attorney(s) appearing for the Case

Adams & Dearman and Raymer, Lewis & Eisele, Statesville, for plaintiff, appellant.

Atty. Gen., T. Wade Bruton and Asst. Atty. Gen., Myron Banks, for defendant, appellee.

BRANCH, Justice.

G.S. § 105-21 provides:

"Computation of tax on resident and nonresident decedents.—A tax shall be assessed on the transfer of property, including property specifically devised or bequeathed, made subject to tax as aforesaid in this State of a resident or nonresident decedent, if all or any part of the estate of such decedent, wherever situated, shall pass to persons or corporations taxable under this article, which tax shall bear...

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