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HOOVER v. STATE BD. OF EQUALIZATION

579 S.W.2d 192 (1978)

Eph H. HOOVER, Jr., Betty Hoover Derryberry and Dorothy Crawford Hoover Milam, Plaintiffs-Appellees, v. STATE BOARD OF EQUALIZATION, Defendant-Appellant.

Court of Appeals of Tennessee, Middle Section.

Certiorari Denied April 2, 1979.

Attorney(s) appearing for the Case

William W. Burton, D. Russell Thomas, Murfreesboro, Lewis B. Hollabaugh, Nashville, for plaintiffs-appellees.

William Leech, Atty. Gen., David S. Weed, Sr. Asst. Atty. Gen., Nashville, for defendant-appellant.

Certiorari Denied by Supreme Court April 2, 1979.

OPINION

LEWIS, Judge.

This appeal raises an issue concerning the proper interpretation of T.C.A. § 67-606(5): Whether a court-imposed restriction that limits a life tenant's ability to alien, convey, or encumber their estate or to lease the estate for a period of longer than one year constitutes a "legal restriction(s) on use" and thereby should be...

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