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SMITH v. BANK OF CLARKSDALE

No. 51097.

374 So.2d 776 (1979)

Mary Ann Barbieri SMITH and Laree Elizabeth Smith Maynor v. BANK OF CLARKSDALE, Executor of Estate of Tony Morris, Deceased, et al.

Supreme Court of Mississippi.

Rehearing Denied September 26, 1979.

Attorney(s) appearing for the Case

Lomax B. Lamb, Jr., Caldwell & Lewis, Larry O. Lewis, Marks, for appellants.

Holcomb, Dunbar, Connell, Merkel, Tollison & Khayat, Charles M. Merkel, Clarksdale, for appellees.

Before SMITH, SUGG and COFER, JJ.

COFER, Justice, for the Court:

The testatrix, Mrs. Angeline A. Morris, departed this life about March 13, 1968, leaving a will with these pertinent provisions:

ARTICLE II I give, devise and bequeath unto my beloved husband, Tony Morris, an amount equal to the maximum marital deduction allowable under federal estate tax laws, with respect to my estate. The determination of this amount shall be prior to any deduction for state, inheritance, or succession...

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