MATTER OF ESTATE OF FINCH

No. 8922SC168.

389 S.E.2d 126 (1990)

97 N.C. App. 489

In the Matter of the ESTATE OF Harry Browne FINCH.

Court of Appeals of North Carolina.

March 6, 1990.


Attorney(s) appearing for the Case

Wyatt, Early, Harris, Wheeler & Hauser by A. Doyle Early, Jr., Highpoint, for appellant Wachovia Bank and Trust Co., N.A., Executor and Trustee of the Estate of Harry Browne Finch.

Brinkley, Walser, McGirt, Miller, Smith & Coles by Walter F. Brinkley, Lexington, for dissenter-appellee.


COZORT, Judge.

The sole question before us is whether a surviving spouse is entitled to dissent from the will of her deceased spouse, as a matter of law, on the ground that a trust in which the surviving spouse is given a life estate only without a general power of appointment cannot be valued for the purposes of N.C.Gen.Stat. § 30-1. We hold that the life interest can be valued, and we therefore reverse the trial court's order of summary judgment, which had...

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