In Re: Estate of James H. Williams

This case began as four separate cases which were consolidated. All four cases arose from the divorce of James Hollister Williams and Kathyrn L. H. Williams, his untimely death, and the probate and distribution of assets in his sizeable estate. The trial court upheld the validity of the divorce by denying Ms. Williams relief under Tenn. R. Civ. P. 60.02, awarded several annuities to Ms. Williams based on her status as the named beneficiary, ordered her to pay the estate taxes resulting from those annuities, and approved part of a claim filed by Ms. Williams against the Estate, but denied part. We affirm the decisions of the trial court upholding the validity of the divorce and awarding the annuities to Ms. Williams, but vacate the order granting the Estate a judgment against Ms. Williams for the estate taxes on the annuities. We also affirm in part and reverse in part the decision of the trial court with respect to the claim against the Estate, and hold that the entire claim should have been denied.