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ESTATE OF SMITH v. SMITH

No. 2009-CA-01838-SCT.

69 So.3d 1 (2011)

In the Matter of the ESTATE OF Anthony Walter SMITH, Deceased: W.E. Davis, Administrator v. Raymond SMITH.

Supreme Court of Mississippi.

Rehearing Denied September 15, 2011.

Attorney(s) appearing for the Case

John Thomas Lamar, III , John Thomas Lamar, Jr. , Senatobia, attorneys for appellant.

John Barnett Turner, Jr. , Billy C. Campbell, Jr. , Southaven, attorneys for appellee.

Before WALLER, C.J., RANDOLPH and CHANDLER, JJ.

CHANDLER, Justice, for the Court:

¶ 1. This case has been before an appellate court three times. In In re Estate of Smith, 891 So.2d 811 (Miss.2005), this Court issued an opinion holding that tax liability should be based on the taxable estate rather than the gross estate, and remanded the case to the chancery court to determine the amount of tax liability each party owed. Then...

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