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CLEVELAND v. COMPASS BANK

1930136, 1930211.

652 So.2d 1134 (1994)

Henry Brooks CLEVELAND, individually and as executor of the Estate of Mabel B. Cleveland, deceased v. COMPASS BANK. COMPASS BANK v. Henry Brooks CLEVELAND, individually and as executor of the Estate of Mabel B. Cleveland, deceased.

Supreme Court of Alabama.

Rehearing Denied January 13, 1995.

Attorney(s) appearing for the Case

Deidre W. Lee, Fairhope, Susan J. Watterson, Birmingham, for appellants/cross appellee Cleveland.

C. Fred Daniels of Dominick, Fletcher, Yeilding, Wood & Lloyd, P.A., Birmingham, for appellee/cross appellant Compass Bank.

ALMON, Justice.

Henry Brooks Cleveland ("H.B. Cleveland"), individually and as executor of the estate of Mabel Cleveland, appeals from a judgment apportioning estate tax liability among various trusts and estates. Compass Bank (successor to Central Bank), as trustee of certain trusts and as executor of the estate of Henry Fling Cleveland ("H.F. Cleveland"), filed a declaratory judgment action for a determination as to which estate or trust owed certain estate taxes...

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