WOODS v. CAMPBELL


584 S.W.2d 451 (1979)

Jayne Ann WOODS, Tennessee Commissioner of Revenue, Appellant-Defendant, v. George S. CAMPBELL and John P. Gaither, Co-Executors of the Estate of Nell C. Jeffords, Appellees-Plaintiffs.

Supreme Court of Tennessee.

July 9, 1979.


Attorney(s) appearing for the Case

Everett H. Falk, Deputy Atty. Gen., Nashville, for appellant-defendant; William M. Leech, Jr., Atty. Gen., of counsel.

John P. Gaither, Phil B. Whitaker, Chattanooga, for appellees-plaintiffs.


OPINION

HARBISON, Justice.

This action was instituted by the Executors of the estate of Mrs. Nell C. Jeffords to recover funds paid under protest under the Tennessee Estate Tax Law, T.C.A. §§ 30-1701 et seq. The Chancellor allowed recovery, and the Commissioner of Revenue has appealed. We sustain the assignments of error, reverse the judgment below and dismiss the suit.

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