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STATE TAX COMMISSION v. JENNINGS, ET AL.

No. 40316.

230 Miss. 206 (1957)

92 So.2d 361

STATE TAX COMMISSION v. JENNINGS, et al.

Supreme Court of Mississippi.

February 4, 1957.

Attorney(s) appearing for the Case

John E. Stone, Jackson, for appellant.

J.T. Drake, Jr., Port Gibson; Satterfield, Shell, Williams and Buford, Jackson, for appellees.

Baker, Botts, Andrews & Shepherd, Houston, Texas; Green, Green & Cheney, Jackson, Amici Curiae.

ROBERDS, P.J.

This proceeding involves an interpretation of the Mississippi statutes applicable to inheritance tax deductions where the property is located in Mississippi; the donor is a nonresident of this State and the property is given to charities without this State.

Ode D. Jennings departed this life November 21, 1953. He was a resident of Cook County, Illinois. In...

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