VALLEY FIDELITY BANK & TRUST COMPANY v. BENSON


448 S.W.2d 394 (1969)

VALLEY FIDELITY BANK & TRUST COMPANY, Appellant v. Thomas D. BENSON, Commissioner of the Department of Revenue, State of Tennessee, Appellee.

Supreme Court of Tennessee.

December 3, 1969.


Attorney(s) appearing for the Case

Norman H. Williams, Fowler, Rowntree, Fowler & Robertson, Knoxville, for appellant.

David M. Pack, Atty. Gen., Milton P. Rice, Deputy Atty. Gen., State of Tennessee, Nashville, for appellee.


OPINION

HUMPHREYS, Justice.

This case involves the question of whether benefits paid under a retirement plan of a private employer to the survivorship beneficiary of a deceased employee are subject to taxation under the Tennessee Inheritance Tax Laws. We hold that they are not.

The appellant, complainant in the court below, is the executor of the late Charles F. Lewis, of Knox County. Mr. Lewis had, prior to his death, been the recipient of stated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases