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KELLY v. SCHWARTZ

740 S.W.2d 719 (1987)

A.A. KELLY, J. Harvey Cameron, and James W. Gentry, Jr., All Residents of the State of Tennessee, Plaintiffs-Appellees, v. Harold Alan SCHWARTZ, Jr., a Resident of the State of Tennessee: Norman Kapner, a Resident of the State of Florida: Josef Schwyter, Executor of the Estate of Francis Burbank Witte, a Resident of the State of Florida: and G. Dayton Rollins, a Resident of the State of New Jersey, Defendants-Appellees, Dudley W. Taylor, Commissioner of Revenue for the State of Tennessee and Successor to Kathryn B. Celauro and John King, Intervenor-Appellant.

Supreme Court of Tennessee, at Nashville.

November 23, 1987.

Attorney(s) appearing for the Case

W.J. Michael Cody, Atty. Gen. and Reporter, Charles L. Lewis, Deputy Atty. Gen., William E. Young, Asst. Atty. Gen., Nashville, for appellant.

James E. Griffin, Clinton H. Swafford, Swafford, Peters & O'Neal, Winchester, for appellee, William T. Griffin.

OPINION

COOPER, Justice.

The primary issue in this case is whether the interest of Francis B. Witte in a Florida trust, consisting of real property in Tennessee, is an interest in real property and subject to Tennessee's inheritance tax, or whether it is intangible personal property and not subject to the tax. The chancellor held that the interest in question is intangible personal property not subject to tax, and dismissed the State's inheritance tax claim...

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