PLEDGER v. WORTHEN BANK & TRUST CO., INC.

No. 93-1025.

889 S.W.2d 732 (1994)

319 Ark. 155

Jim C. PLEDGER, Director, Department of Finance and Administration, Appellant, v. WORTHEN BANK & TRUST COMPANY, INC., Executor of the Estate of Granville M. Cook, deceased, Appellee.

Supreme Court of Arkansas.

December 19, 1994.


Attorney(s) appearing for the Case

Joyce Kinkead, Little Rock, for appellant.

Richard A. Williams, Little Rock, for appellee.


ELIZABETH ROBBEN MURRAY, Special Justice.

In this appeal, the Director of the Department of Finance and Administration challenges the Summary Judgment of the Chancery Court that the Estate was entitled to a marital deduction and, accordingly, is entitled to a refund of Arkansas estate taxes paid under protest. We affirm.

Granville M. Cook died on August 20, 1989. He executed his Last Will and Testament on December 2, 1970; the First Codicil on December 7,...

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