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THIRD NATIONAL BANK IN NASHVILLE v. KING

387 S.W.2d 800 (1965)

THIRD NATIONAL BANK IN NASHVILLE et al., Appellants, v. Donald R. KING, Commissioner of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee.

March 4, 1965.

Attorney(s) appearing for the Case

James L. Roberts, Farris, Evans & Evans, Nashville, for appellants.

George F. McCanless, Atty. Gen., Milton P. Rice, Asst. Atty. Gen., for appellee.

HOLMES, Justice.

This is an appeal by the complainants from an order of the Chancery Court of Davidson County sustaining a demurrer to the original bill. The Third National Bank in Nashville, Trustee, and others filed the bill against the Commissioner of Revenue of the State, pursuant to T.C.A. § 67-2305, seeking to recover gift taxes paid under protest. So far as material to the question raised, the bill alleges that on March 14, 1962 Edward B. Craig executed...

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