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ALEXANDRIA NATIONAL BANK v. THOMAS

194 S.E.2d 723 (1973)

213 Va. 620

The ALEXANDRIA NATIONAL BANK, a corporation, as Co-Executor Under the Will and Codicils of Henry P. Thomas, Deceased, and as Trustee Under an Inter Vivos Trust, et al. v. Jane Colton THOMAS.

Supreme Court of Virginia.

March 5, 1973.

Attorney(s) appearing for the Case

Brockenbrough Lamb, Jr., Richmond, Philip Tierney, Alexandria (Christian, Barton, Parker, Epps & Brent, Richmond, Boothe, Prichard & Dudley, Alexandria, on brief), for appellants.

Edmund D. Campbell, Arlington (Benjamin W. Dulany, Washington, D. C., on brief), for appellee.

Before SNEAD, C. J., and I'ANSON, CARRICO, HARRISON, COCHRAN, HARMAN and POFF, JJ.

I'ANSON, Justice.

This proceeding for a declaratory judgment and injunctive relief was filed in the court below by Jane Colton Thomas, appellee herein, asking the court to hold (1) that the statutory share distributable to her as the result of her election to take against the will of her deceased husband is not to be charged with any part of the Federal estate tax imposed on the decedent's estate, and (2) that she is entitled to receive one-third of the income earned...

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