In Re: Estate of Frank Soard

This case involves a dispute between a widow and the personal representative of her husband’s estate. The parties differ as to the correct interpretation of Tenn. Code Ann. § 31-4-101 (2001), the statute setting forth the criteria pursuant to which a surviving spouse’s elective share is computed. The trial court adopted the estate’s construction of the statute and subtracted the widow’s exempt property, homestead allowance, and year’s support allowance from the value of her percentage share of the net estate in arriving at the elective-share amount to which she is entitled. We disagree with the trial court’s interpretation of the statute. Accordingly, we reverse the judgment of that court.