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ESTATE OF TORIAN v. SMITH

No. 77-283.

564 S.W.2d 521 (1978)

In the Matter of the ESTATE of Lula S. TORIAN, Deceased and the First National Bank of Memphis, Memphis, Tennessee, Appellant, v. Louise Crum SMITH et al., Appellees.

Supreme Court of Arkansas, Division 2.

April 24, 1978.

Attorney(s) appearing for the Case

Heiskell, Donelson, Adams, Williams & Kirsch, Memphis, Tenn., Jake Brick, West Memphis, for appellant.

Burch, Porter & Johnson, Memphis, Tenn., Rieves, Rieves & Shelton, West Memphis, for appellees.

HOLT, Justice.

This appeal results from a conflict of laws with respect to the apportionment and payment of estate taxes. The decedent, Lula S. Torian, age 81, died testate on October 24, 1972, while a resident and domiciled in Arkansas. She was survived by her husband, H. D. Torian. Her will, executed in Mississippi, nominated the appellant, First National Bank of Memphis, to be executor of her estate. The will made no provision as to how the inheritance taxes were...

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