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McFADDIN v. JACKSON

738 S.W.2d 176 (1987)

Katherine E. McFADDIN, Executrix of the Estate of James E. McFaddin Deceased, Plaintiff-Appellee, v. Donald W. JACKSON, Commissioner of Revenue, State of Tennessee, Defendant-Appellant.

Supreme Court of Tennessee, at Knoxville.

Rehearing Denied October 12, 1987.

Attorney(s) appearing for the Case

Gorman Waddell, William S. Lewis, Moore, Stout, Waddell & Ledford, Kingsport, for plaintiff-appellee.

W.J. Michael Cody, Atty. Gen. and Reporter, Charles L. Lewis, Deputy Atty. Gen., H. Rowan Leathers, III, Asst. Atty. Gen., Nashville, for defendant-appellant.

OPINION

FONES, Justice.

This case involves the applicability of the Tennessee Inheritance Tax to decedent's account balances in profit sharing and pension plans under § 401(a) Internal Revenue Code and individual retirement plans under § 408(a) Internal Revenue Code, totalling $572,348. The Tennessee statute provided, in effect, that such account balances were taxable if subject to federal estate tax...

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