MURFREESBORO BANK & TRUST CO. v. EVANS


241 S.W.2d 862 (1951)

MURFREESBORO BANK & TRUST CO. et al. v. EVANS.

Supreme Court of Tennessee.

Rehearing denied August 31, 1951.


Attorney(s) appearing for the Case

Waller, Davis & Lansden, Nashville, for appellants.

Roy H. Beeler, Atty. Gen., William F. Barry, Sol. Gen., Nashville, Milton P. Rice, Asst. Atty. Gen., for appellee.


NEIL, Chief Justice.

This appeal from the Chancellor's decree involves the liability of a surviving spouse for payment of an inheritance tax upon property which had been conveyed to the husband and wife as tenants by the entireties, the husband having paid for the property wholly out of his own funds, the surviving wife having paid nothing.

It is stipulated that Mr. and Mrs. Allen T. Ragland acquired the property by deed from Mrs. J.M. Overton. A substantial...

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