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CLEVELAND BANK AND TRUST CO. v. OLSEN

682 S.W.2d 200 (1984)

CLEVELAND BANK AND TRUST COMPANY, Executor of the Will of M.C. Headrick, Appellee, v. Martha B. OLSEN, Commissioner of Revenue, State of Tennessee, Appellant.

Supreme Court of Tennessee.

December 10, 1984.

Attorney(s) appearing for the Case

Gregory L. Nelson, Asst. Atty. Gen., William M. Leech, Jr., Atty. Gen. & Reporter, Nashville, for appellant.

Robert L. McMurray, Bell, Painter, McMurray, Callaway, Brown & Headrick, Cleveland, for appellee.

OPINION

FONES, Justice.

Plaintiff, Cleveland Bank and Trust Company, initiated this action seeking a refund of inheritance and estate taxes that were assessed by the Commissioner of Revenue and paid under protest by the plaintiff. The Commissioner denied a deduction as an administrative expense of interest paid on Tennessee inheritance tax, on federal estate tax, and on certain debts incurred by decedent, prior to death. The Commissioner also subjected to...

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