CARTER v. OLSEN


660 S.W.2d 483 (1983)

Clyde T. CARTER, Doris Carter Corum, and Bernice H. Grant, Ancillary Administrators of the Estate of Harry Lee Carter, deceased, Plaintiffs-Appellees, v. Martha B. OLSEN, Defendant-Appellant.

Supreme Court of Tennessee.

Rehearing Denied November 11, 1983.


Attorney(s) appearing for the Case

Charles L. Lewis, Asst. Atty. Gen., Nashville, for defendant-appellant; William M. Leech, Jr., Atty. Gen. & Reporter, Nashville, of counsel.

Thomas V. White, Nashville, Charles E. Murray, Winchester, for plaintiffs-appellees.


OPINION

DROWOTA, Justice.

The Defendant, Martha B. Olsen, Commissioner of Revenue, appeals from a final order of the Chancery Court restraining her from collecting inheritance taxes on the estate of Harry Lee Carter, deceased.

Harry Carter died on January 27, 1977, leaving an estate containing 48,100 acres of timber property in Franklin County, Tennessee. At the time of his death, he was a resident of Texas. He owned no tangible personal property...

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