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AM. NAT. BK. & T. CO. OF CHATTANOOGA v. BENSON

474 S.W.2d 427 (1971)

The AMERICAN NATIONAL BANK AND TRUST COMPANY OF CHATTANOOGA, Executor of the Estate of Inez Brown, Deceased, Appellee-Appellant, v. Thomas D. BENSON, Commissioner of Revenue, State of Tennessee, Appellant-Appellee.

Supreme Court of Tennessee.

December 6, 1971.

Attorney(s) appearing for the Case

David M. Pack, Atty. Gen., Everett H. Falk, Asst. Atty. Gen., for appellant-appellee.

Howard I. Levine, Miller, Martin, Hitching, Tipton, Lenihan & Waterhouse, Chattanooga, for appellee-appellant.

OPINION

HUMPHREYS, Justice.

The American National Bank and Trust Company of Chattanooga, sued Thomas D. Benson, Commissioner of Revenue, State of Tennessee, to recover inheritance taxes and interest paid under protest by it as executor of the estate of Inez Brown. After a trial on answer and stipulation, a decree was entered awarding recovery as to a portion of the tax, and denying recovery as to the other portion. Both parties have appealed and assigned...

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