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  5. 277 S.E.2d 403 (1981)
 

MATTER OF NORTH CAROLINA INHERITANCE TAXES

No. 52.

277 S.E.2d 403 (1981)

In the Matter of the Denial by the Secretary of Revenue of Claim for Refund of NORTH CAROLINA INHERITANCE TAXES et al.

Supreme Court of North Carolina.

May 5, 1981.

Attorney(s) appearing for the Case

Haywood, Denny & Miller by B. M. Sessoms and James H. Johnson III, Durham, for appellants.

Atty. Gen. Rufus L. Edmisten by Asst. Atty. Gen. George W. Boylan, Raleigh, for the Secretary of Revenue.

CARLTON, Justice.

I.

Shankar N. Kapoor, a practicing orthopaedic surgeon, died testate on 23 December 1973 survived by his second wife, Nancy N. Kapoor, his former wife, Ruth Kapoor, and two minor children by his first marriage. Prior to obtaining a divorce, decedent and Ruth Kapoor executed a separation agreement, by the terms of which decedent obligated himself to "maintain in full force and effect ... a life insurance trust in the amount of at least ...

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