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ESTATE OF WILLIAMS v. HUDDLESTON

938 S.W.2d 415 (1997)

ESTATE OF Atlas Duncan WILLIAMS, Deceased, Carolyn S. Williams, Executrix, Plaintiff-Appellant, v. Joe B. HUDDLESTON, Commissioner of Revenue of the State of Tennessee, Defendant-Appellee.

Supreme Court of Tennessee, at Jackson.

January 27, 1997.

Attorney(s) appearing for the Case

Allan J. Wade, Baker, Donelson, Bearman, & Caldwell, of counsel, Memphis, for Plaintiff-Appellant.

Charles W. Burson, Attorney General and Reporter, Daryl J. Brand, Senior Counsel, Attorney General's Office, Nashville, for Defendant-Appellee.

OPINION

REID, Justice.

This case presents for review the decision of the Court of Appeals that where the surviving spouse has elected against the decedent's will and taken the statutory elective share the maximum allowable deduction for Tennessee inheritance tax purposes is the value of the elective share less an amount equal to one-third of the decedent's secured debts. That decision is reversed, and the judgment of the trial court that the entire...

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