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WHITE v. SOUTH CAROLINA TAX COMMISSION

18945

253 S.C. 79 (1969)

169 S.E.2d 143

Bruce W. WHITE, As Administrator of the Estate of Benjamin F. Adams, Appellant, v. SOUTH CAROLINA TAX COMMISSION, Respondent.

Supreme Court of South Carolina.

July 24, 1969.

Attorney(s) appearing for the Case

Messrs. Bruce W. White, of Union, and J. Kenneth Tomlinson, of Columbia, for Appellant.

Messrs. Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and G. Lewis Argoe, Jr., Assistant Attorneys General, of Columbia, for Respondent.

Messrs. Bruce W. White, of Union, and J. Kenneth Tomlinson, of Columbia, for Appellant, in reply.

July 24, 1969.

BUSSEY, Justice.

At issue in this action is the amount allowable, as a marital deduction, free of South Carolina estate taxes to the widow of Benjamin W.F. Adams, intestate, pursuant to the provisions of South Carolina Code Section 65-455, and 26 U.S.C.A. § 2056. Mr. Adams died on December 22, 1962, survived by his widow and two adult children, and leaving an estate which was subject to both South...

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