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SIMEONE v. SMITH

134 S.E.2d 281 (1964)

204 Va. 860

Roan P. SIMEONE, Administratrix, etc. v. Oscar F. SMITH, III.

Supreme Court of Appeals of Virginia.

January 20, 1964.

Attorney(s) appearing for the Case

William L. Parker, Norfolk, for plaintiff in error.

Guilford D. Ware, Norfolk (Baird, Crenshaw & Ware, Norfolk, on brief), for defendant in error.

Before EGGLESTON, C. J., and SPRATLEY, BUCHANAN, WHITTLE, SNEAD, I'ANSON and CARRICO, JJ.

CARRICO, Justice.

Henry Bowden, Executor of the last will and testament of Oscar F. Smith, Jr., deceased, filed a motion for judgment against Oscar F. Smith, III, the son of Oscar F. Smith, Jr., seeking to recover $18,813.20. The sum sued for was alleged to be the proportionate amount of Federal estate tax and State inheritance tax assessed against the executor by reason of the inclusion in the gross estate of the decedent...

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