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COMMERCIAL NAT. BANK v. ARKANSAS CHILDREN'S HOSP.

No. 74-57.

511 S.W.2d 640 (1974)

COMMERCIAL NATIONAL BANK, Executor et al., v. ARKANSAS CHILDREN'S HOSPITAL, Appellee.

Supreme Court of Arkansas.

July 22, 1974.

Attorney(s) appearing for the Case

Eichenbaum, Scott, Miller, Crockett & Bryant by Leonard L. Scott, Little Rock, for appellants.

Jacoway & Sherman, Little Rock, for appellee.

Amicus curiae brief filed by Board of Trustees of the University of Arkansas by Ray Trammell, Fayetteville.

FOGLEMAN, Justice.

This case involves the question whether, in making distribution of testamentary bequests made by Polly M. Thomas, deceased, the executor should apportion a part of the burden of the federal estate tax against a bequest to Arkansas Children's Hospital, a public hospital not for profit.1 The executor contends that it should, relying on Ark.Stat.Ann. § 63-150 (Repl.1971). On the other hand appellee and amicus curiae...

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