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HAMILTON NATIONAL BANK OF KNOXVILLE v. BENSON

444 S.W.2d 277 (1969)

HAMILTON NATIONAL BANK OF KNOXVILLE, Executor of the Will of Samuel V. Minskey, v. Thomas D. BENSON, Commissioner of the Department of Revenue, State of Tennessee.

Supreme Court of Tennessee.

Rehearing Denied September 5, 1969.

Attorney(s) appearing for the Case

S. Frank Fowler, Knoxville, for appellant; Fowler, Rowntree, Fowler & Robertson, Knoxville, of counsel.

George F. McCanless, Atty. Gen., and Paul E. Jennengs, Asst. Atty. Gen., Nashville, for the state.

OPINION

BURNETT, Chief Justice.

The question involved in this lawsuit is whether or not an Executor of an estate is required under the statute, § 30-1621, T.C.A., to pay on a large block of stock of the intestate the full value of said stock as quoted on the stock exchange on the day of death. In other words, does the Executor have to pay under what is known as the "unit" rule in the assessment of these shares of stock, that is, pay the value of these...

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